Work:

75 cents-60 cents=15 cents.
15 cents÷60 cents=.25, or 25%.

Example: I bought flour at $3.50 per barrel. For what must I sell it to gain 20%?

Solution: I must sell it for 100% of the cost plus 20% of the cost, or 120% of the cost.

120% of $3.50 = $4.20.

∴ I must sell it at $4.20.

Example: I sold my carriage for 80% of its cost and received $90 for it. What was the cost?

Solution:

1% of the cost is 180 of $90, or $1.125.

100% of the cost = 100 × $1.125, or $112.50.