Jim is able to sell a hand-carved statue for $540 which was a 35% profit over his cost. How much did the statue originally cost him?	Choose the correct choice from the following choices:	A) $ 400.00	B) $ 412.40	C) $ 455.40	D) $ 474.90	E) $ 488.20

Rationale: 540 = 1.35 * x x = 540 / 1.35 = 400 $ 400 , which is ( a ) .
Answer: A