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If an article is sold at $8 \%$ profit instead of $8 \%$ loss, it would have brought $\text{Rs. 12}$ more. Find the cost price of the article :

1. $\text{Rs. 75}$
2. $\text{Rs. 72}$
3. $\text{Rs. 70}$
4. $\text{Rs. 60}$