Given:
There are given two suppliers X and Y.
Where,
X offers a mechanic a part of 35% off the retail price of $68.20 and Y offers at 20% over the wholesale cost of $37.50.
Step-by-step explanation:
To find the best offers, we need to find their percentages one by one.
So,
First, find the offer amount from supplier X.
So,

Then,
![\begin{gathered} X=68.20*35\operatorname{\%} \\ X=23.87 \\ X=23.87 \end{gathered}]()
Now,
For the Y suppliers:

Then,
![\begin{gathered} Y=37.50*20\operatorname{\%} \\ Y=7.5 \\ Y=7.5 \end{gathered}]()
So,
The best deal for supplier Y is because they offer $23.87.
Final answer:
Hence, the correct option is B with $23.87