Offei, a petty trader sold goods for GH¢36,240. The gross profit being 33 1 3 13 % on cost. What was the cost price?

Offei, a petty trader sold goods for GH¢36,240. The gross profit being 331313% on cost. What was the cost price?

A GH¢45,300

B GH¢28,992

C GH¢27,180

D GH¢24,160

Answer is B