The 3rd answer, is correct.
Let the total cost of the item be represented by C and the price be represented by P, then given that t<span>he total cost of an item including sales tax is directly proportional to its price, thus</span>

where k is a constant.
Given that <span>the total cost of a $32 item is $33.60, thus

Therefore, the total cost on a $55 item is given by

</span>
8/9 x 3/4
8x3 = 24
9x4 = 36
24/36 simplified is 2/3
8/9 x 3/4 = 2/3
Add the ratios together: 3+7=10. The ratio means that there are 3/10×40=12 orange seashells and 7/10×40=28 pink seashells.
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