A shopekeeper purchased 20 dozen pens at the rate of ₹190 per dozen, and spent ₹200 as to and for expenses to the wholesale market. He sold the pens at the rate of ₹22 pen. Find his profit percentage?

The cost of 1 dozen = ₹190

Number of dozen = 20

Total cost = $$190\times\ 20=₹3800$$

Spend ₹200 as expenses for the whole sale market

Total Cost price for shopkeeper : ₹3800 + ₹200 = ₹4000

Selling price of 1 pen = ₹22

Number of pen = 20$$\times12\ =\ 240$$

Total selling price =$$240\times\ 22=₹5280$$

Net profit = Total SP - Total CP

= ₹5280 - ₹4000 = ₹1280

Profit percentage = $$\frac{profit}{CP}\times\ 100$$

= $$\frac{1280}{4000}\times\ 100=\ 32\%$$

Hence, Option D is correct.