Answer :

CP = Rs 2,200
Gain = 26% 
SP = Rs 2,200 + Rs 2,200 * 26/100 = Rs 2,200 * 126/100

Marked price MP - MP * 12/100 = SP = Rs 2,200 * 1.26 

              MP * 88 /100 = Rs 2,200 * 1.26

    MP = Rs 2, 200 * 1.26 * 100 / 88 = 12600 / 4 = Rs 3, 150