If 5% more is gained by selling an article for Rs. 360 than by selling it for Rs. 340, the cost of the article is  Choose the correct choice.
A) 289
B) 400
C) 200
D) 288
E) 111

Rationale: "explanation : let c . p . be rs . x . then , 5 % of x = 360 - 340 = 20 x / 20 = 20 = > x = 400 answer : b"
Answer: B