If 5% more is gained by selling an article for Rs. 360 than by selling it for Rs. 340, the cost of the article is	Choose the correct answer.
A) 289  B) 400  C) 200  D) 288  E) 111
Explanation:   Let C.P. be Rs. x.   Then, 5% of x = 360 - 340= 
<gadget id="calculator">360 - 340</gadget>
<output>20</output>
20   x/20= 20 =&gt; x = 400   Answer: 400
<result>B</result>
If 5% more is gained by selling an article for Rs. 360 than by selling it for Rs. 340, the cost of the article is