Final answer:
The cost of the shoes before the tax was applied is $59.00.
Therefore, the correct answer is: option "$59.00".
Step-by-step explanation:
To find the cost of the shoes before the tax was applied, we need to divide the total cost by 1 plus the tax rate.
In this case, the tax rate is 9%, which is equivalent to 0.09 as a decimal.
So, we can set up the equation:
Cost before tax = Total cost / (1 + Tax rate)
Substituting the given values:
Cost before tax = 64.31 / (1 + 0.09)
Cost before tax = 64.31 / 1.09
Cost before tax = 59.00
Therefore, the cost of the shoes before the tax was applied is $59.00.