Discussion

Explanation:

Loss = SP of 5 oranges on selling 40 oranges

CP of 40 oranges – SP of 40 oranges = SP of 5 oranges

SP of 45 oranges = CP of 40 oranges = CP of 45 oranges – CP of 5 Oranges

Loss = 100 × 5/45 = 11.11%

Hence, option (a).

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