The manufacturing cost of a shoe is Rs.220 and the transportation lost is Rs.500 for 100 shoes. What will be the selling price if it is sold at 20% gains	Choose the correct choice from the following answers:
A) s 222
B) s 216
C) s 220
D) s 270
E) s 217

Rationale: "explanation : total cost of a watch = 220 + ( 500 / 100 ) = 225 . gain = 20 % = > sp = 1.2 cp = 1.2 x 225 = 270 answer : d"
Answer: D