A shopkeeper fixes the price of an article in such a way that after allowing 32% discount, he wants again of 14%. If the marked price is ₹342, then the cost price of the article is:

₹212 ₹204 ₹218 ₹196

₹204

CP                    MP       100 - D%           100 + P%      100 - 32%           100 + 14%          68                      114 114x = 342 then, 68x = ₹204