The cost of jeans is represented by 60 since they only bought one pair and the 20x represents the cost of the shirts because we don't know how many shirts she bought and x represents how many shirts she bought.
I would say the 60 + 20 represents how the shirts cost the same amount. Then I would say the x either represents the cost before tax or how to find the cost of the shirts.
So first you need to by the chain saw and the chipper for $380. It should only take you about 9 hours to assemble it. And lets say that the 31 hours you were looking for the best of the best chain saw and chipper.