Let x be the cost of 1 shirt and y be the cost of 1 scarf.
Since, 3 shirts and 2 scarves cost $94, we have,
3x + 2y = 94
Since the number of unknowns is greater than the number of equations (2 > 1), the above system has infinitely many solutions.
If t is the cost of 1 scarf, then
3x + 2t = 94
3x = 94 - 2t
x =

For different values for t, we will get different values for x.
Set t = 2.
Then, x =

=

=

= 30
So, if the cost of 1 scarf is $2, then the cost of 1 shirt is $30.