$A$ man sells an article at $5 \%$ above its cost price. If he had bought it at $5 \%$ less than what he had paid for it and sold it at $Rs. 2$ less,he would have gained $10 \%$. The cost price of the article is (in $Rs.$)

  • A
    $400$
  • B
    $100$
  • C
    $200$
  • D
    $300$

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