Answer :
Step-by-step explanation:
MP of the item = Rs. 400
Discount % for 1st and 2nd = 10%
Concept used:
SP = MP - (MP × Discount%)
Calculation:
Price after 1st discount = 400 - (400 × 10%)
⇒ 360
Price after 2nd discount = 360 - (360 × 10%)
⇒ 324
So, the cost price of the customers after two discounts = Rs. 324
∴ The item is available to customers at Rs. 324