At what price must an article costing Rs.38 be marked in order that after deducting 5% from the list price. It may be sold at a profit of 25% on the cost price? Select:
A) 52.5  B) 50  C) 62.3  D) 62.1  E) 62.4

Rationale: "cp = 38 sp = 38 * ( 125 / 100 ) = 38 mp * ( 95 / 100 ) = 47.5 mp = 50 answer : b"
Answer: B