What we know: A dozen costs 1.32; there are 12 in a dozen.
What we need to know: How much a restaurant makes selling 1 egg at 0.99.
First, find the value of one egg; you can do that by dividing the total cost (1.32) by the amount (12):
1.32 / 12 = 0.11 <-- The cost per egg is 11 cents. To find the profit of the restaurant, just subtract the cost from the price they sell it for:
0.99 - 0.11 = 0.88 <-- The profit the restaurant makes per egg is 88 cents.
Hope this helps.
26 x 72 = 1872
40 + 420 + 12 = 472
1872 - 472 = 1400 (the answer)