Two persons A and B have unequal number of items with them and they sell at different prices but earn the same sum. If A sells at B's price and B sells at A's price they would earn Rs. 19600 and Rs. 3600 respectively. If A has 44 items more than B, how many total items do they have in all?

a has m items at x price ..while b has n items at y price.

from given information we can get 3 equations
mx=ny......@1
m-n=44....@2
my=19600
nx=3600......@3
after eq @3 we can get x and y value in terms of m,n ..put it in eq@1
then we will get,

3600(m)/n=19600(n)/m.
...eq@2 also put in ..
n=33,-13.2
m=77,

positive are real so,
n 33 m 77
total items do they have in all=110.

hi

Total item = 110(77+33)
And Prices for A &B; are 109.09090909,254.54545454.