Let us assume the cost of the delivery fee = $x.
And cost of each turkey sandwich = $y.
Cost of 3 turkey sandwiches including delivery fee = $32.
Therefore, we can setup first equation
x+3y = 32 ---------------(1).
Cost of 7 turkey sandwiches including delivery fee = $60.
Therefore, we can setup second equation
x+7y = 60 ---------------(2).
Subtracting first equation from second equation, we get
x+7y = 60
- (x+3y = 32)
______________
4y = 28.
Dividing both sides, by 4 we get
4y/4 = 28/4.
y = 7.
Plugging y=7 in first equation, we get
x+3(7) = 32
x+ 21 = 32.
Subtracting 21 from both sides, we get
x+ 21-21 = 32-21
x = 11.
Therefore, each turkey sandwich cost $11 add to the cost of the delivery fee $7.