Answer:
3952.8$
Explanation:
61$ : 100 = x : 60% (since it is 40% off, the remaining is 60% of the price)
100x : 61 x 60
100x : 3360
3360 divided by 100
x = 36.6
36.6 : 100% = x 108%
100x : 36.6 x 108
x = 3952.8
3952.8 divided by 100
39.528
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