The cost price of an article B is Rs. 21.25 more than the cost price of article A. The article A was sold at a profit of 10% and article B was sold at loss of 20%. If the ratio of selling price of A and B is 2 ∶ 3, then what is the cost price of article B?

1
Rs. 27.25
2
Rs. 26.25
3
Rs. 47.25
4
Rs. 41.25

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