A dealer sells two machines at Rs 12000 each. On one it gains 32% and on the other it looses 32%. What is its profit/loss percentage in the whole transaction?

Selling price of each item = Rs. 12000

Profit % on 1st item = 32%

=> Cost price of 1st item = $$12000\times\frac{100}{(100+32)}=Rs.$$ $$9090.90$$

Similarly cost price of 2nd item = $$12000\times\frac{100}{(100-32)}=Rs.$$ $$17647.06$$

=> Total cost price = Rs. (9090.90+17647.06) = Rs. 26737.96

and total selling price = Rs. (12000+12000) = Rs. 24000

$$\therefore$$ Loss % = $$\frac{26737.96-24000}{26737.96}\times100$$

= $$10.24\%$$

=> Ans - (D)