Selling price of first article is ₹ 960 and cost price of second article is ₹ 960. If there is a profit of 20% on first article and loss of 20% on second article, then, what will be the total loss?

Given, Selling Price of first article = Rs.960
Profit = 20%
Then, Cost Price of first article = $$Rs.960 \times \dfrac{100}{120} = Rs.800$$
Given, Cost Price of second article = Rs.960
Loss = 20%
Then, Selling Price of second article = $$Rs.960 \times \dfrac{80}{100} = Rs.768$$
Total Cost Price of first and second article = Rs.800+Rs.960 = Rs.1760
Total Selling Price of first and second article = Rs.960+Rs.768 = Rs.1728
Therefore, Loss = Rs.1760 - Rs.1728 = Rs.32