1. **State the problem:** A dealer bought 12 refrigerators at 15000 each and repaired all at 30000 total. He sold each refrigerator at 17200. We need to find if he made a loss or gain and how much. 2. **Calculate total cost price:** The cost price for 12 refrigerators is $$12 \times 15000 = 180000$$. 3. **Add repair cost:** Total repair cost is 30000, so total cost price including repairs is $$180000 + 30000 = 210000$$. 4. **Calculate total selling price:** He sold each refrigerator at 17200, so total selling price is $$12 \times 17200 = 206400$$. 5. **Determine loss or gain:** Compare total selling price and total cost price. $$\text{Loss} = \text{Cost Price} - \text{Selling Price} = 210000 - 206400 = 3600$$ Since selling price is less than cost price, the dealer made a loss of 3600. 6. **Summary:** The dealer incurred a loss of 3600 after selling all refrigerators.