预定利润 = 1200*0.25*40% = 120元,
实际利润 = 86%*120元 = 103.2元,
第一批的利润 = 0.25*40%*1200*80% = 96元,
故第二批的利润 = 103.2 - 96 = 7.2元,
故第二批的售价* 1200*20% - 0.25*1200*20% = 7.2,
第二批的售价 = 0.28元,
故0.28 / [0.25*(1+40%)] = 80%