The total cost of a microwave oven with mixer was Rs. 36750. The mixer was sold at a profit of 32% and the microwave oven at a loss of 22%. If the sale price was the same in both the items, then the cost price of the cheaper item was _____.

• A. Rs. 13100
• B. Rs. 18375
• C. Rs. 13650
• D. Rs. 16850