Concept:Import duty of 38 kobo per naira means the trader pays 0.38 naira for every 1 naira of the engine's cost.Explanation:Let the cost of the engine be C naira.Since 100 kobo make 1 naira, the rate of 38 kobo per naira is 10038=0.38 naira per naira.Total import duty paid =0.38×C.Given that the total duty paid is #22,800.00, we write 0.38C=22,800.00.Solve for C: C=0.3822,800.00.Simplify: C=3822,800.00×100=60,000.00.Answer:The cost of the engine is #60,000.00.