$A$ manufacturer can sell $x$ items at a price of rupees $\left(5 - \frac{x}{100}\right)$ each. The cost price of $x$ items is Rs. $\left(\frac{x}{5} + 500\right)$. The number of items that the manufacturer should sell to earn the maximum profit is

  • A
    $230$
  • B
    $240$
  • C
    $260$
  • D
    $376$

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