A dozen is equal to 12, therefore 148.60 is the result of the price of 12 towels. You have to divide 148.60 by 12 to get the price of only one towel. 148.60/ 12= 12.38
12.38 is the price of one towel, so now just multiply 12.38 by 3 to get your answer. Answer: 37.14