Answer:
The pre-tax price of "smart fabric" warm-ups is $745 .
Explanation:
Let us assume that the pre-tax price of the "smart fabric" warm-ups be x .
As given
arold paid 5% in sales tax on his new "smart fabric" warm-ups.
if harnold paid 37.25 in sales tax on the warm ups .
5% is written in the decimal form .

= 0.05
Equations becomes
0.05 × x = 37.25
0.05x = 37.25

x = $745
Therefore the pre-tax price of "smart fabric" warm-ups is $745 .