Answer:
Jane bought 3 CDs. The price of each CD before tax is $16.1.
Solution:
Jane bought 3 CDs that were each the same price. So let the price of each CD be ‘x’.
It is given that including sales tax, she paid a total of $52.20.
Also each CD had a tax of $1.30. We need to find out what the price of each CD was before tax.
Since the tax for all 3 CDs was same, the total amount of tax that she paid was:

Therefore the total tax on 3 CDs is $3.90.
Since we already know the total price she paid for the CDs including taxes, we can find the price of each CD by the following way:
3x + 3.90 = 52.20
3x = 52.20 - 3.90
3x = 48.3
x = 16.1
Therefore the price of each CD before tax is $16.1.