Let the Cost Price of the article= ₹100 when sold for 26% loss, the Sale Price would have been (100–26)= ₹74.

If it had been sold for a profit of 22% , then the Sale Price would have been ₹122.

So the difference between the profit and loss sale = ₹(122–74)= ₹48

So if he could sell for ₹48- more, the cost price would be=₹ 100.

If it had been sold for ₹144- more, the cost price would be= ₹ 144/48x100

= ₹300 +++++++++++++++++++++++++++