The ratio in which tea costing Rs. $192$ per kg is to be mixed with tea costing Rs. $150$ per kg, so that the mixed tea when sold for Rs. $194.40$ per kg, gives a profit of $20 \%$

Using the percentage formula, the cost price of the mixed tea is 194.40 divided by 1.20, which equals 162 rupees. Applying the method of Alligation with prices 192 and 150 against the mean of 162 gives a ratio of (162 - 150) to (192 - 162). The required ratio of the first tea to the second is 12 to 30, which simplifies to 2 to 5.

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