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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