If a person sells a pen drive for Rs. 3192, making a profit of 33%, then the cost price (in Rs.) of the pen drive is:

Selling Price (SP) = Rs. 3192
Profit percentage = 33%

The formula relating Selling Price and Cost Price (CP) is:

SP=CP×(1+
100
Profit %
​
)
3192=CP×(1+
100
33
​
)
3192=CP×
100
133
​

CP=
133
3192×100
​

CP=24×100=2400