Assume that the population of the least populated district = n
Since we know that the difference should be no more than 10 % that means following
Least Populated District = n
Next District in ascending order of population = 1.1 n
Now "n" will be the lowest number ONLY IF all the remaining 10 districts have the same population of 1.1n. Hence
n + 10*(1.1*n)) = 132,000
n + 11n = 132,000
12n = 132,000
n = 11,000
This is my answer choice.
GMAT Prep : Max & Min sums
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