Identify Given Values

We are given the cost price of the article as $CP = 760$ and the required profit percentage as $\text{Profit}\% = 30\%$.

$CP = 760, \text{Profit}\% = 30\%$

Apply Selling Price Formula

The formula to calculate Selling Price (SP) when Cost Price and Profit percentage are known is given by: $SP = CP \times \left(1 + \frac{\text{Profit}\%}{100}\right)$

$SP = CP \times \left(1 + \frac{\text{Profit}\%}{100}\right)$

Substitute Values and Calculate

Substitute $CP = 760$ and $\text{Profit}\% = 30$ into the formula: $SP = 760 \times \left(1 + \frac{30}{100}\right) = 760 \times 1.30$

$SP = 760 \times 1.30 = 988$

Verify with Options

Multiplying $760$ by $1.30$ gives $988$. This matches Option B.

$SP = 988$