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The problem asks to find the percentage profit based on the sale price and cost price of an item. 

Here are the given values:

- Sale price: S/ 12,000
- Cost price: S/ 9,600

### Step-by-step Solution:

1. **Find the profit:**

   \[
   \text{Profit} = \text{Sale Price} - \text{Cost Price}
   \]
   \[
   \text{Profit} = 12,000 - 9,600 = 2,400
   \]

2. **Calculate the percentage profit based on the sale price:**

   \[
   \text{Percentage Profit} = \left( \frac{\text{Profit}}{\text{Sale Price}} \right) \times 100
   \]
   \[
   \text{Percentage Profit} = \left( \frac{2,400}{12,000} \right) \times 100 = 20\%
   \]

Thus, the correct answer is **B) 20%**.

Would you like more details or have any other questions?

Here are 5 related questions for further practice:
1. What is the percentage profit if the item was sold for S/15,000?
2. If the cost price was S/8,000 and the selling price was S/10,000, what is the profit percentage?
3. How would the profit percentage change if the cost price increases by 10% but the selling price remains the same?
4. What is the relationship between profit percentage and sale price?
5. If the profit percentage was calculated based on cost price, what would the new percentage be?

**Tip:** Always be careful when calculating profit percentages; confirm whether it's based on the sale price or the cost price.

Julián le pregunta a Diego: Si vendo en S/12000, un artículo que me costó S/9600. ¿Qué tanto por ciento de la venta estoy ganando?

This problem helps calculate the percentage profit for an item sold at S/12000, which originally cost S/9600. Using simple arithmetic and percentage formulas, students can find that the correct profit percentage is 20%. Suitable for Grades 7-9.

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