Shelly and her friends would equal 5 people so you take 138.60 and divided by 5 your answer is 27.72
The answer would be 37.4 because 10% of 34 would be 3.4 and 3.4 plus 34 would be 37.4
Shoes= 10
Man= 5
Tie= 4
So, 10+5*4= 30 <— Answer
How to get variables:
Shoes:
3 shoes are equal to 30, so to find the value of the shoes use 3x=30. X=10
Man:
2 men and a shoe is equal to 20. So, 2x+10=20
2x=10
X=5
Tie:
2 ties and a man are 13. So,
2x+5=13
2x=8
X=4