Let the C.P. of article be Rs. 100 and the marked price be Rs. x. Case I
100x×90=120 ⇒x=90120×100= Rs.
3400 Case II S.P.
=100x×80= Rs.
54x = Rs.
(54×3400)= Rs.
3320 ∴ Profit
=Rs.(3320−100) =Rs.(3320−300)= Rs.
320 ∴ Profit percent
=320%=632% 
Alternative: Fraction of
10%=10010=101 Fraction of
20%=10020=51 According to the question,

Now required gain %=151×100
=320=632%