Selling price of each sack = ₹19,200
First sack (20% gain)
CP1=1.219200=16000
Second sack (20% loss)
CP2=0.819200=24000
Total Cost Price
16000+24000=40000
Total Selling Price
19200+19200=38400
Net Result
Loss=40000−38400=1600
Loss %=400001600×100={4%}