Answer:
x the phones sales Kevin makes and y the computers sales Kevin makes.

Explanation:
System Of Linear Equations
Two or more equations can be linked through common variables and each equation must be satisfied when the solution (if any) is found.
The general form of a system of two equations with two variables is

where x and y are the variables and the rest are constants. There are many methods to solve such systems, including Substitution, Elimination, Reduction, Graphics, Determinants, among many others
According to the conditions of the problem, Kevin earns a 4% commission on all phone sales he makes and earns a 5% commission on all computer sales. Let's call x the phone sales he makes and y his computer sales. Knowing the total commissions earned by Kevin are $70, we have

Recall 4%=0.04 and 5%=0.05
Multiplying by 100

We also know Kevin had twice as much in computer sales as he had in phone sales. This is expressed as

Rewriting

Putting both equations together, we form the system

We are not required to solve the system, but you can find useful that
x=500, y=1000 is the solution