Answer:
The cost of shipping and handling is $23.45 .
Explanation:
As given
Business services ordered a chair that cost $220.59.
if the California sales tax rate is 7.9%
7.9% is written in the decimal form
= 0.079
Thus
Sales tax price = 0.079 × Cost of the chair
= 0.079 × $220.59
= $ 17.43 (Approx)
Thus
Cost of the ordered chair with sales tax price = Cost of the chair + Sales tax price .
= $ 220.59 + $17.43
= $ 238.02
As given
Upon arrival they received an invoice for $261.47.
Thus
Cost of shipping and handling = Cost mentioned in invoice - Cost of the ordered chair with sales tax price.
Put all the values in the above
Cost of shipping and handling = $261.47 - $238.02
= $ 23.45
Therefore the cost of shipping and handling is $23.45 .