Cpt-need help in this question

X invoiced goods to Y at 25% profit on cost. 40% of goods were lost in transit . 60% of goods received were sold by consignee at 25% above the invoice price. Rate of commission is 10% on sales at invoice price plus 50% of gross sales less all commission exceeded cost price. The amount of commission is Rs.7800. The cost of goods sent of consignment is: A. Rs.60000 B. Rs.80000 C. Rs.100000 D. None