Answer:
$74
Explanation:
25*32 will be the total amount he spent at first. ($800)
He sells 22 calculators at 40$, 22*40 = 880.
He was unable to sell 3, and he had to pay 2$ per (2*3 = 6)
He had an 80 dollar profit before he returned them, (880-800).
Then he returned three for 6$ (80-6)
His end profit was 74.