60% of 30.65 is $18.39 Kelvin thought that was the final number but no so you now must subtract $30.65 from $18.39 which is then your final answer $12.39
Sample Response: Kelvin should have subtracted $18.39 from $30.65 to find the marked-down price. He could also have multiplied the original cost by 40% to find the sale price of $12.26.