Let $x$ = number of VIP tickets sold and

$y$ = number of regular tickets sold

Total number of tickets sold = 200

⇒ $x$ + $y$ = 200 ---- (i)

If it costs ₦1,200 for a VIP ticket, then it costs ₦1200x for $x$ number of VIP tickets sold and

If it costs ₦700 for a regular ticket, then it costs ₦700$y$ for $y$ number of VIP tickets sold

The total amount realised from the sale of tickets = ₦180,000

⇒ 1200$x$ + 700$y$ = 180000 ----- (ii)

From equation (i)

$x$ = 200 - $y$ ----- (iii)

Substitute (200 - $y$) for $x$ in equation (ii)

⇒ 1200(200 - $y$) + 700$y$ = 180000

⇒ 240000 - 1200$y$ + 700$y$ = 180000

⇒ 240000 - 500$y$ = 180000

Collect like terms

⇒ 240000 - 180000 = 500$y$

⇒ 60000 = 500$y$

⇒ $y=\frac{60000}{500}=120$

Substitute 120 for $y$ in equation (iii)

⇒ $x=200-120$

⇒ $x=80$

∴ The total number of VIP tickets sold is 80 and regular is 120