A shopkeeper marks the price of the article in such a way that after allowing 28% discount, he wants a gain of 12%. If the marked price is ₹224. then the cost price of the article is:

₹144

        CP                    MP

      100 - D%           100 + P%

     100 - 28%           100 + 12%

         72                      112

112x = 224

then, 72x = ₹144