Correct option is B
Given:
Selling price of the article = Rs. 216
Profit = 20%
Solution:
Let the cost price of the article = 100 unit
Then the selling price of the article = 100unit + 20 unit = 120 unit
According to the question 120 unit = 216
1 unit = 1.8
Then the cost price of the article 100 unit = 100× 1.8 =Rs. 180