Actually I believe the correct answer is a College Savings Plan.
A scholarship is actually a sum of money that is used to pay educational expenses and is awarded to a student on the basis of academic merit. The student is not required to repay the money.
Explanation: Allegra sells 1.3x containers and Simeon sells x. Allegra sells 12 Simeon sells 0. Allegra in total sells (1.3x+12) which is 40% more than Simeon total, (1.3x+12)=1.4(x+0). If you solve for x you get 120. Simeon sold 120 total!