Concept:Avinash and Harish are selling the same article in succession, so Harish buys it at Avinash’s selling price.Explanation:Let Avinash’s cost price be ₹x.Avinash’s profit =22.5% of x=0.225x.Avinash’s selling price =x+0.225x=1.225x.This selling price becomes Harish’s cost price.Harish’s profit =20% of 1.225x=0.245x.Given, Harish’s profit is ₹108 more than Avinash’s profit:0.245x−0.225x=1080.02x=108x=0.02108=5400Answer:The cost price of the article is ₹5,400, i.e. option D.