The cost prices of articles A and B are the same. A is sold at 20% profit, whereas B is sold for Rs. 54.60 more than the selling price of A. If the overall profit earned on selling A and B is 28%, then what is the cost price of each article?

• A. Rs. 348
• B. Rs. 345
• C. Rs. 341.25
• D. Rs. 342.75