A
8% of 32.50 = 8/100 x32.50
=2.6
Final price = 32.50 + 2.6 = 35.1 ≈ 35
B
85% of 154.90
= 85/100 x 154.90
=131.665
Final price = 154.90 + 131.665
=286.565
≈ 286
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