Let the numbers of diaries (produced) be 100 and the cost price of a diary be Rs. 1 then
Total cost incurred = 100 x 1 = 100
Total sale price = 32 x 0.75 + 60 x 1.4 = 108
Therefore profit = Rs. 8
Thus there is 8% profit.
Note : Marked price (i.e. expected) = 40% above the cost price.