Let the cost price be Rs. 100, so a profit percentage equal to the cost price means the profit is 100% and the original selling price is 200, but this creates a contradiction with the stated selling price. Assuming the stated selling price of Rs. 96 is correct while maintaining the condition that the profit percentage equals the cost price, the governing equation is (96 minus C) divided by C times 100 equals C. Solving this quadratic equation 9600 minus 100C equals C squared yields the cost price as Rs. 60, making the original profit percentage 60%. Selling the pen at twice this profit percentage means applying a 120% profit to the Rs. 60 cost price, so the new selling price is 60 plus (1.2 times 60), which equals Rs. 132.