Concept:When profit percentage is given, selling price equals cost price plus the profit on that cost price.Explanation:Let the cost price be x.Profit is 10% of the cost price, so profit =0.10x.Selling price is given as GH₵44.00.We know:Selling Price=Cost Price+Profit44=x+0.10x44=1.10xNow solve for x:x=1.1044=40So the cost price is GH₵40.00.Answer:Cost price is GH₵40.00, which is option D.