Answer:
$28
Explanation:
Let the regular price of beach hat be x
Normal cost of beach towel = $44
On sale for half price the cost of beach towel =

Thus the sale price of beach towel is $22
Now we are given that a beach hat was on sale for $12 off
So, sale price of beach hat = Regular price - $12
=

Since we are given that buying beach towel and beach hat on sale price . Her Total was $38.
So,





Hence the regular price of beach hat is $28