If a man lost 10% by selling oranges at the rate of 18 a rupee at how many a rupee must he sell them to gain 32%?  Answers
A) 13.25  B) 14.36  C) 15.85  D) 12.27  E) 11.25

Rationale: "90 % - - - - 18 132 % - - - - ? 90 / 132 * 18 = 12.27 answer : d"
Answer: D