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Ratio of mixture=2:3
C.P of 1st blend per kg=Rs. 35
C.P of 1st blend for 2kg=Rs.70
C.P of 2nd blend per kg=Rs. 40
C.P of 2nd blend for 3 kg=Rs. 120
Total C.P=70+120
1/5 of mixture, i.e., 1 kg is sold @ Rs.46,
Rest is sold at Rs. 55 / kg.
Total S.P=Rs. (46+55*4)
               =Rs. 266
Gain = S.P-C.P
         =Rs. (266-190)
         =Rs. 76
∴ Gain % =Gain/C.P*100
                =(Rs. 76/Rs. 190)*100
Simplify and you will get 40% gain as the answer