A trader sold an article at a profit of 20% for Rs.360. What is the cost price of the article?	Choose the correct choice from the following answers:
A) 270	B) 300	C) 280	D) 320	E) 315
Cost Price = Selling Price / (100+Profit%) × 100 =&gt; 360 / (100+20) × 100 =&gt; 360 / 120 × 100 = Rs.300   Option 300
<result>B</result>
A trader sold an article at a profit of 20% for Rs.360. What is the cost price of the article?