The % at which she should sell the remaining goods is 63% profit.Because she first needs to cover the loss of 25% and then further has to make a profit of 38%.
So, the first 25% profit will bring her transaction to 0,and the remaining 38% will pull her profit up to the desired % which is 38%.So in total she meeds to seel the remaining goods at a profit of 63%.

Hope that's of some help. :)