$A$ man sells an article at a loss of $5 \%$. If he had bought it at $20 \%$ more and sold it for $Rs. 115$ less,he would have made a loss of $40 \%$. Find the cost price of the article.

  • A
    $400$
  • B
    $450$
  • C
    $500$
  • D
    $600$

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