A dealer offers a cash discount of 10% and still makes a profit of 35% when he further allows 20 articles to be sold at the cost price of 15 articles to a particular sticky bargainer. How much percent above the cost price were his articles listed?  Choose the correct choice from the following choices
A) 80%	B) 100%	C) 120%	D) 60%	E) 90%
Given   Cash Discount - 10%   Profit - 35%   Items Sold - 20   Price Sold at = List Price of 15   Assume List price = $20   Total Invoice = $300   -10% Cash Discount = $270   Let cost price of 20 items be x   So total cost = 20*x   Given the shopkeeper had a profit of 20%   20 * x * 135/100 = 270   or x = $10   Which means his products were listed at $20 which is a 100% markup over $10   Answer 100%
<result>B</result>
A dealer offers a cash discount of 10% and still makes a profit of 35% when he further allows 20 articles to be sold at the cost price of 15 articles to a particular sticky bargainer. How much percent above the cost price were his articles listed?