Mr. Patil started a poultry business with 102 birds with an initial investment of Rs. 5,000. In the first month, 7 birds died and expenses totaled Rs. 2,040. With 95 remaining birds averaging 1.8 kg each and selling at Rs. 15/kg, sales totaled Rs. 2,565. By subtracting expenses from sales, Mr. Patil made a profit of Rs. 525 in the first month. In a second scenario where 40 birds died instead of 7, students are assigned to recalculate the profit or loss.