Let Material = 4x, Labour= 3x, and Overhead= 2x
So total cost of Article = 9x (ie 4x+3x+2x)
Now as per question 3x= 45, so x= 15 Rs
So Article cost= 9*15= 135 Rs.
If article is sold for 180 Rs, so profit = 180- 135= 45 Rs.
So percentage profit= 45*100/135= 33.3%