Explanation:
the easiest way, to avoid individual rounding errors impacting the total result, is to sum all items up and then calculate the tax for the sum.
32 + 7.95 + 3.45 = 43.40
$43.40 = 100%
1% = 100% / 100 = 0.434
5% = 1% × 5 = 0.434×5 = 2.170
so, the sales tax is $2.17