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$\begin{align*} \text{CP} \times \frac{76}{100} = 912 \\ \Rightarrow \text{CP}= 1200 \end{align*}$
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Let Actual cost of an article = x

After decreasing in the price= x - .24 x =912

.76 x = 912

$x=\frac{912}{.76}$

x = 1200
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