A shopkeeper buys 60 oranges at 10 for ₹ 72, and an equal number at 12 for ₹ 90. He spends ₹ 118 on the transaction and sells all the oranges that he buys. If there is a profit of 26% in the entire transaction, then what is the selling price of 32 oranges?

1
₹ 336
2
₹ 313.60 
3
₹ 316.80
4
₹ 320

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