Answer:
The cost before sales tax was $30.06 (option B)
Explanation:
Let the cost of groceries before sales tax be = x
The sales tax is 7% or 0.07
Total amount paid by John = $32.16
The condition can be written as:


≈ $30.06
Hence, the cost before sales tax was $30.06.
We can check this as follows.


Therefore, option B is correct.