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Explanation:

Wholesaler:
Assume that the wholesaler bought peanut at Rs. X per kg.
∴ Cost price of walnuts = Rs. 3X per kg

The wholesaler sold peanuts at Rs. 1.1X per kg and walnuts at Rs. 3.6X per kg.

Total cost of 8 kg peanuts and 16 kg walnuts for the shopkeeper = 8 × 1.1X + 16 × 3.6X = 66.4X
∴ Total cost price for Shopkeeper = 66.4X

Shopkeeper:
Shopkeeper's overall profit was 25%
∴ Shopkeeper's revenue = 66.4X × 1.25

He sold (8 – 3 =) 5 kg peanuts and (16 – 5 =) 11 kg walnuts after mixing at Rs. 166 per kg

⇒ 66.4X × 1.25 = 16 × 166
⇒ X = 32

Cost price of walnuts for the wholesaler = 3 × 32 = Rs. 96

Hence, option (d).

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