Correct Answer - Option 1 : Rs. 20,000

**Given**

A earns a profit of 8%

B earns a profit of 25%

**Formula used**

Cost price for Last person = Cost price for first person (1 + P_{1}%) (1 + P_{2}%)

Where P_{1} and P_{2} are the profit percentage in successive selling

**Calculation**

Let the cost price of an article for A is Rs.x

⇒ x × (1 + 8%) × (1 + 25%) = 27,000

⇒ x × (108/100) × (125/100) = 27,000

⇒ x = (27,000 × 100 × 100)/(108 × 125)

⇒ x = 20,000

**∴ Cost price of an article for A is Rs. 20,000**