A dealer offers a cash discount of 15% and still makes a profit of 36% when he further allows 25 articles to be sold at the cost price of 20 articles to a particular sticky bargainer. How much percent above the cost price were his articles listed?	Choose the correct choice from the following choices:
A) 60 % B) 80 % C) 100 % D) 120 % E) 150 %

Rationale: given cash discount - 15 % profit - 36 % items sold - 25 price sold at = list price of 20 assume list price = $ 10 total invoice = $ 200 - 15 % cash discount = $ 170 let cost price of 25 items be x so total cost = 25 * x given the shopkeeper had a profit of 36 % 25 * x * 136 / 100 = 170 or x = $ 5 which means his products were listed at $ 10 which is a 100 % markup over $ 5 answer c
Answer: C