Cost price (CP) of Spirit = 60/L. CP of Water = 0/L. Selling price (SP) of Mixture = 75/L. Profit % = 37.5%. The formula is: \( SP = CP * (1+Profit/100) \). Therefore, CP of Mixture = \( SP / (1 + Profit%/100) = 75 / (1+ 37.5/100) = 75/ 1.375 = 54.54/L \). Using the alligation method to find the ratio of Spirit (S) to Water (W):
Spirit CP: 60, Water CP: 0, Mixture CP: 54.54.
Differences: \( 60 - 54.54 = 5.46 \), \( 54.54 - 0 = 54.54 \).
Ratio S:W is approximately \( 54.54 : 5.46 \), which simplifies to \( 10:1 \).