Explanation:

- The average salary of all employees is Rs.14,000.

- For 5 technicians, the average salary is Rs.18,000.

- The remaining employees have an average salary of Rs.13,200.

- Let the total number of employees be $n$.

- The equation is: $(5\times 18000)+((n-5)\times 13200)=n\times 14000$.

- Simplifying gives: $90000+13200n-66000=14000n$.

- Further simplification: $90000=800n$.

- Solve for $n$: $n=90000/800=30$.

- Option:1, 28 - Incorrect since calculation results in 30.

- Option:2, 30 - Correct Answer.

- Option:3, 29 - Incorrect as it doesn't satisfy the equation.

- Option:4, 27 - Incorrect as it falls short in calculation.