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MP = SP + discount on MP let MP = x than
X = 2464 + 12% of x => x-12x/100 = 2464 => 88x/100 =2464 => x = 2464 *100/88 => x= 2800 answer

First they given 12% discount so subtract 12 from 100. we get 88 and see multiplies of 88 which get the answer 2464 so the multiple is 28.multiply 28 with 12 i.e.. 336 then add 336 with 2464 then the final answer is 2800