A manufacturer sells a pen to a wholesaler at a profit of 18%, the wholesaler sells it to a retailer at a profit of 20%, the retailer sell it to a customer at profit of 25%, if the customer pays Rs. 35.40, the cost of the manufacturer is:

1
Rs. 15
2
Rs. 17
3
Rs. 20
4
Rs. 22
5
Not Attempted

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