Half of $100$ items were sold at a profit of $20 \%$ and the remaining were sold at a profit of $40 \%$. If all the items were sold at a profit of $25 \%$,the total profit would have been $Rs. 100$ less than the previous profit. What was the cost price (in $Rs.$) of each item?

  • A
    $10$
  • B
    $15$
  • C
    $20$
  • D
    $30$

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