Let x be the cost of the meal.
According to the problem, Manuel left a 12% tip on the meal, which means he paid 100% + 12% = 112% of the cost of the meal.
We can express this in an equation as:
x * 1.12 = 42.95
Simplifying the equation, we get:
x = 42.95 / 1.12
x ≈ 38.37
Therefore, the cost of the meal was approximately $38.37.