Profit and Loss — The selling price (SP) of an article is ₹ 2220 and the profit earned is 20%. Compute the Cost Price (CP) by reversing the gain relation SP = (1 + 20%) * CP.

Introduction / Context:
Recovering CP from SP when a gain% is known is a routine reversal of the percentage increase formula. It is widely used in profit-and-loss aptitude questions.

Given Data / Assumptions:

• SP = ₹ 2220
• Gain% = 20%
• SP = 1.20 * CP

Concept / Approach:
Invert the multiplier: CP = SP / 1.20. Substitute and compute accurately.

Step-by-Step Solution:

Verification / Alternative check:
Forward check: SP = 1.20 * 1850 = 2220, confirming correctness.

Why Other Options Are Wrong:
₹ 1750, ₹ 1876, ₹ 1776, and ₹ 1800 do not yield SP = ₹ 2220 under a 20% profit when multiplied by 1.20.

Common Pitfalls:
Subtracting 20% from SP or computing profit% on SP. Gain is applied on CP; to find CP from SP, divide by 1.20.

Final Answer:
₹ 1850