Answer:
Mathematical model: S(p) = 0.08p

S(310) = $23.3
Step-by-step explanation:
We're told from the question that sales tax, S, is directly proportional to retail price, p. This can be represented mathematically as seen below;

where k = the constant of proportionality.
From the question, we're also told that when p = $164, S = $12.32.
Substituting the above values into our equation, we'll have;

So our mathematical model can be represented as;

Therefore, when p = $310, we can solve for S as seen below;
