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When the per unit production cost of an item is Tk 80 and other costs per unit is Tk 20, the producer makes a profit of 15% on his total cost. If the production cost decreases by 20% and the selling price remains the same, calculate the profit in Tk.

A. 31
B. 34
C. 35
D. 43
E. none of these
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Explanation: Total cost \(= 80+20 = 100\), so, selling price \(= 1.15 \times 100 = 115\). New production cost \(= 0.8 \times 80 = 64\), so, new total cost \(= 64+20 = 84\). New profit \(= 115-84 = 31\) Tk.