Total cost price = ₦9,200.00 + ₦1,500.00 = ₦10,700.00
∴ % gain = ₦2,700.00₦10,700.00×\frac{\text{₦2,700.00}}{\text{₦10,700.00}} \times₦10,700.00₦2,700.00× 100% = 25.23%