39. Arun is a wholesaler and he fixed the MRP of his typewriters at \( 55 \% \) above its production cost. The typewriter was then dispatched to a retailer named Harish to be sold in the local market, who plans to gain \( 23 \% \) profit on his purchase price. If Harish gives \( 1 0 \% \) discount on MRP, then find the profit percentage for Arun who sells his product to Harish calculated to the nearest integer?