A shopkeeper sold an article at $100 with 40% profit. Then find its cost price? Choose the correct option
A) $ 120  B) $ 100  C) $ 91  D) $ 71  E) $ 69

Rationale: cost price = selling price * 100 / ( 100 + profit ) c . p . = 100 * 100 / 140 = $ 71 ( approximately ) answer is d
Answer: D