Given: SP = Rs. 795

Profit % = 6%

CP =?

We know that,

$\mathrm{Profit}\%=\frac{\mathrm{SP}-\mathrm{CP}}{\mathrm{CP}}\times 100$

$\Rightarrow 6=\frac{795-\mathrm{CP}}{\mathrm{CP}}\times 100$

$\Rightarrow 6\mathrm{CP}=79500-100\mathrm{CP}$

$\Rightarrow 106\mathrm{CP}=79500$

$\Rightarrow \mathrm{CP}=\frac{79500}{106}$

$\Rightarrow \mathrm{CP}=750$

Hence, the cost price is Rs. 750.