A manufacturer sells a good to a wholesale dealer at a profit of 18% . The wholesaler sells the same to a retailer at a profit of 20% .The retailer in turn, sells it to the customer for Rs. 30.09 (Rupees thirty and paise nine only) thereby earning profit of 25% What is the cost of the manufacturer?

• A. Rs. 15.30
• B. Rs. 17.00
• C. Rs. 20.00
• D. Rs. 22.00