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Cost price of 1 litre milk = Rs. 50 Cost price of 500 grams sugar = Rs. 15 Cost price of coffee of 200 g = Rs. 25 Cost price of 3 cups of coffee = 50 + 15 + 25 = Rs. 90 Selling price of 3 cups of coffee = 90 × 120% = Rs. 108 Selling price of 1 cup of coffee = 108/3 = Rs. 36 Hence, option d.
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