Raghuvir purchased some perishable items for sale but 36% of those items could not be sold and went bad. However, Raghuvir managed to sell the rest of the items at a price that helped him earn an overall profit of 28%. At what percentage above the cost price of each item did Raghuvir sell each of the items that did not go bad?

A

100%

B

92%

C

63%

D

120%