If 5% more is gained by selling an article for Rs. 220 than by selling it for Rs. 160, the cost of the article is?  Choose the correct choice from the following:
A) 127
B) 1200
C) 1600
D) 1400
E) 1202

Rationale: "let c . p . be rs . x . then , 5 % of x = 220 - 160 = 60 x / 20 = 60 = > x = 1200 answer : b"
Answer: B