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

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

$18\%-12\% = 6\% \rightarrow Rs.\; 18$

$100\% \rightarrow Rs.\; 300$

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