Concept:
For consecutive odd and even numbers, the average is equal to the middle value.
Let:
\[
x_1=x,\quad x_2=x+2,\quad x_3=x+4,\quad x_4=x+6
\]
and
\[
y_1=y,\quad y_2=y+2,\quad y_3=y+4
\]
Step 1: Find the average of odd numbers.
Average of four odd numbers:
\[
\frac{x+(x+2)+(x+4)+(x+6)}{4}
\]
\[
=\frac{4x+12}{4}
\]
\[
=x+3
\]
Step 2: Find the average of even numbers.
Average of three consecutive even numbers:
\[
\frac{y+(y+2)+(y+4)}{3}
\]
\[
=\frac{3y+6}{3}
\]
\[
=y+2
\]
Given:
\[
\text{Average of odd numbers}
=
\text{Average of even numbers}-12
\]
Therefore,
\[
x+3=(y+2)-12
\]
\[
x-y=-13
\]
\[
y=x+13
\]
Step 3: Use the condition involving sums.
Sum of four odd numbers:
\[
4x+12
\]
Sum of three even numbers:
\[
3y+6
\]
Given:
\[
3y+6=(4x+12)-32
\]
\[
3y+6=4x-20
\]
\[
3y=4x-26
\]
Substituting \(y=x+13\),
\[
3(x+13)=4x-26
\]
\[
3x+39=4x-26
\]
\[
x=65
\]
Step 4: Calculate the required average.
Average of odd numbers:
\[
x+3
\]
\[
=65+3
\]
\[
=68
\]
Step 5: Verify carefully.
Using the given conditions:
\[
\text{Average of odd numbers}=68
\]
\[
\text{Average of even numbers}=80
\]
Difference:
\[
80-68=12
\]
and
\[
4(68)-3(80)=272-240=32
\]
Both conditions are satisfied.
Therefore,
\[
\boxed{68}
\]
Hence option (D) is correct.