$A$ trader sold an article at a gain of $20 \%$. Had he purchased it for $40 \%$ more and sold for $Rs. 24$ less,he would have incurred a loss of $20 \%$. What is the cost price (in $Rs.$) of the article?

  • A
    $150$
  • B
    $300$
  • C
    $450$
  • D
    $600$

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