Step 1: Calculate the total cost and the total selling price.
\[ \text{Total cost} = 26 \times 20 + 30 \times 36 = 520 + 1080 = 1600 \text{ rupees} \]
Step 2: Calculate the profit percentage.
\[ \text{Profit} = 1680 - 1600 = 80 \text{ rupees} \] \[ \text{Profit percentage} = \left(\frac{80}{1600}\right) \times 100 = 5% \]