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Irvin sold a book at a profit of $12\%$. If Irvin had sold it for $₹18$ more, then $18\%$ would have been gained. Find the cost price.

1. $₹600$
2. $₹300$
3. $₹400$
4. $₹200$

Option B. ₹300

If 6% is ₹18 then 100% = $\frac{18 * 100}{6}$ = ₹300

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$18\%-12\% \implies ₹18$

$6\% \implies ₹18$

$1\% \implies ₹3$

Now, $100\% \implies ₹300.$

So, the correct answer is $(B).$
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