5 equals 5/1. Simple as that.
This is in slope-intercept form, so you can think of it as being y=mx+b. Invert m (the slope) and flip its sign, and then substitute the x and y values in and solve for b. The answer is y=7/2x-20.
0.10×16,050+0.28×(134,899−16,050)
=34,882.72