Question

I'm completely lost

Answer 1

Let x be the number of racing bikes, and let y be the number of mountain bikes.
1) 140x + 110y = 26150
2) 180x + 120y = 31800
Solve for one of the variables and plug that in to the other equation:
From equation 1: 140x = 26150 - 110y
x = (26150-110y)/140
Plug this into equation 2:
180((26150-110y)/140) = 31800
Solve for y, and find that y = 85 (the number of mountain bikes).
Plug that y into either equation to find x:
140x + 110(85) = 26150
x = 120 (the number of racing bikes).
So the answer is: 120 racing bikes and 85 mountain bikes.