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X of kolkata sends out  goods costing Rs 45000 to Y of mumbai at cost + 33 1/3% .1/10th of the goods were lost in transit. 2/3rd of the goods were sold at 20% above IP. . the amount  of sale valvewill be

a. 54000

 

b. 43200

 

c.60000

 

d. 36000