The sale price of an article including the sales tax is Rs. 616. The rate of sales tax is 10%. If the shopkeeper has made a profit of 14%, then the cost price of the article is:  Choose one:
A) 500	B) 540	C) 555	D) 664	E) 5598
110% of S.P. = 616   S.P. = (616 * 100)/110 = Rs. 560   C.P = (110 * 560)/114 = Rs. 540   Answer: Option 540
<result>B</result>
The sale price of an article including the sales tax is Rs. 616. The rate of sales tax is 10%. If the shopkeeper has made a profit of 14%, then the cost price of the article is: