A shopkeeper offers 10% off-season discount to the customers and still makes a profit of 26%.

Given,

MP of the pair of shoes $=$ Rs. 1120

Discount $=10 \%$

So, SP $=$ MP $\left(\frac{100-\text { Discount } \%}{100}\right)$

$=1120 \times \frac{90}{100}$

$=$ Rs. 1008

Now,

Profit $=26 \%$

$\mathrm{SP}=$ Rs. 1008

Therefore, $\mathrm{CP}=\left(\frac{100 \times \mathrm{SP}}{100+\text { Profit\% }}\right)$

Cost price $=\left(\frac{100 \times 1008}{100+26}\right)$

$=$ Rs. 800

The $\cos t$ price of the pair of shoes will be Rs. 800 .