For the answer to the question above, let us make an equation.
Let x be the cost of each bed sheet and y be the cost of each of the towel. It is represented by this equation
38x + 61y = 791.50
54x + 50y = 923
Solving for x and y in the equation gives,
x = 12
y = 5.5.
1 bedsheet costs $12 and each towel costs $5.5.