If a man lost 4% by selling oranges at the rate of 12 a rupee at how many a rupee must he sell them to gain 44%?

A man lost 4% by selling oranges at the rate of 12 a rupee.

Let the original cost price of each orange be Rs. X

=> 96 % of X = 12

=> X = Rs. 100 / 8 = Rs. 12.5

Now, he has to gain 44 %

So, new SP = 144 % of X

=> 144 % of 12.5

=> 144 × 125 / 1000

=> Rs. 18

So, the new SP is Rs. 18