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There is a sales tax of $4 on an item that costs $54 before tax. The sales tax on a second item is @14. How much does the secondvitem cost before tax?

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Sales tax is usually proportional to item cost, so you can write ...

... (item cost)/$14 = $54/$4

Multiply this equation by $14 and you find ...

... (item cost) = $14×54/4 = $189

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