He spent $63.50 so he has to earn that back by selling items and also make a $50 profit. So you add $63.50+$50 which is 113.50 and then divide that by $7.25 because that is how much each item he sells costs. Once you do that you get 15.6551 but you can’t sell 15.6551 items so you round up to a whole number which gives you the answer that he has to sell 16 items.