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If a man lost 4% by selling oranges at the rate of 12 a rupee at how many a rupee must he sell them to gain 44%?

If a man lost 4% by selling oranges at the rate of 12 a rupee at how many a rupee must he sell them to gain 44%?

A. 7
B. 8
C. 9
D. 10
Explanation:
96% —- 12
144% —- ?
96/144 * 12 = 8