Raju sells a pen to Viru at a gain of 60% and Viru sells it to Chandra at gain of 25% and Chandra sells it to Bhagat at a gain 19.5%. If Bhagat pays Rs. 23.90, what did the pen cost to Raju?

1
Rs. 10
2
Rs. 12
3
Rs. 13
4
Rs. 14

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