Let the shopkeeper buy 300g for Rs.300. Now he sells 100g for Rs.110, another 100g for Rs120, and the rest 100g for Rs94.
Therefore, the total amount he receives = Rs.110 + Rs.120 + Rs.94 = 324.
Therefore, the shopkeeper spends Rs.300 and gets back Rs.324.
Therefore, his profit percentage =
% = 8%