A person purchased 40 items at some price. He sold some items at a profit of 30% by selling them at a price equal to the cost price of 26 items. The remaining items are sold at 18% profit. The total profit percentage is:

Let the cost price = 40C

Number of items sold at 30% profit = a

Cost price of 'a' items = aC

Selling price of 'a' items = $$\frac{130}{100}aC$$

According to the problem,

Selling price of 'a' items = Cost price of 26 items

$$=$$>  $$\frac{130}{100}aC=26C$$

$$=$$>  $$a=20$$

$$=$$>  Number of items sold at 30% profit = a = 20

Remaining items sold at 18% profit = 40 - 20 = 20

Selling price of items sold at 30% profit = $$\frac{130}{100}\times20C$$ = $$26C$$

Selling price of items sold at 18% profit = $$\frac{118}{100}\times20C$$ = $$23.6C$$

$$\therefore\ $$Total profit percentage = $$\frac{26C+23.6C-40C}{40C}\times100=\frac{9.6}{40}\times100=24\%$$

Hence, the correct answer is Option C