Let x and y be the cost of a shirt and a tie, respectively; therefore, the two equations are

We have two variables and two equations; we need to solve the system of equations to find the values of x and y.
Solve using the substitution method.
Use the second equation into the first equation, as shown below

Now, use this value of y in the second equation

Remember that x is the cost of a shirt and y is the cost of a tie. Therefore, the answers are
Cost of a shirt: $49
Cost of a tie: $19
One can verify the answer by noticing that a shirt and a tie cost $49+$19=$68, and that a shirt costs $30+$19=$49