Kolton and Kynslee are taking ice skating lessons. They want to compete in the local ice skating winter show. To participate, they must sell items for the fundraiser. The ice rink is selling winter hats and they are selling t shirts with their logo on it. If Kolton sells 10 hats and 1 shirts for $104 and Kynslee sells 12 hats and 3 shirts for $132, how much are they selling the winter hats for and how much are they selling each t shirt for?