SOLUTION :
Let the C.P. of first cow $=\mathrm{Rs} . x$
$\therefore \quad$ The C.P. of second cow
$=\mathrm{Rs} \cdot(410-x)$
From the question,
S.P. of first cow $=$ S.P. of second cow
$\Rightarrow \frac{x \times(100+15)}{100}$
$=\frac{(410-x)(100-10)}{100}$
$\Rightarrow 115 x=(410-x) \times 90$
$\begin{array}{l}\Rightarrow \quad 115 x=36900-90 x \\\Rightarrow \quad 115 x+90 x=36900 \\\Rightarrow \quad 205 x=36900\end{array}$
$\therefore x=\frac{36900}{205}=180$
$\therefore \quad$ C.P. of 2 nd cow $=410-180$
$\text { =Rs. } 230$
$\therefore$ Rs. 180 , and Rs. $230 ;$ Ans.