The sale price of an article including the sales tax is Rs. 616. The rate of sales tax is 10%. If the shopkeeper has made a profit of 12%, then the cost price of the article is

\par S.P. = Rs. \left(\frac{616 \times 100}{110}\right) =  \par Rs. 560

\par C.P. = Rs. \left(\frac{100}{112}\times 560\right) =  \par Rs. 500