A shopkeeper buys shirts from a producer and sells them at $20 \%$ profit. A customer has to pay ₹ $3,186.00$ including $18 \%$ taxes, per shirt. At what price did the shopkeeper buy each shirt from the producer?
- ₹ $2,500.00$
- ₹ $1,975.40$
- ₹ $2,250.00$
- ₹ $2,548.80$