At a cost of $60$ paise per article, Sarika produces $750$ articles. She puts the selling price such that if only $600$ articles are sold, she would have made a profit of $40 \%$ on the outlay. However, $120$ articles got spoilt and she was able to sell $630$ articles at this price. Find her actual profit or loss percent as the percentage of total outlay assuming that the unsold articles are useless.

  • A

    $47 \%$ profit

  • B

    $51 \%$ profit

  • C

    $36 \%$ loss

  • D

    $28 \%$ loss

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