If a man lost 4% by selling oranges at the rate of 16 a rupee at how many a rupee must he sell them to gain 28%?  Choose one:  A) 12  B) 13  C) 14  D) 15  E) 10

Rationale: "96 % - - - - 16 128 % - - - - ? 96 / 128 * 16 = 12 answer : a"
Answer: A