A manufacturer sells the product to a wholesaler at 6% profit, the wholesaler sells the product to a retailer at 8% profit and the retailer sells the product to his customer at 10% profit. The price paid by the customer is ₹ 31,482. The cost of the product to the manufacturer is:

A

₹ 26,524

B

₹ 28,306

C

₹ 25,000

D

₹ 26,980