The document provides a word problem involving profit and loss calculations for the cost price of a table. It states that a person sold a table at a 15% gain. However, if they had bought it for 25% less and sold it for Rs. 60 less, they would have made a 32% profit. Using this information, the cost price of the table is calculated to be Rs. 375. Shortcut calculations are also provided to solve the problem more quickly.