$21.80 because you will do 20% over 100% = x over $26. Than you will do 26 times 20 divided by 100, and you get 5.2, than you will do 26-5.2 and you get $21.80
The answer is 26 because if you round 12.5 it would be 13 and of you would round 1.75 it would be 2. After you do this you would multiply the 2 numbers and get 26 which is your answer.