The selling price of the item is $75.6925 dollars.
Data;
Mark up percentage = 37%
cost price = $55.25
Selling Price
The selling price of the shoes is the sum of the cost price and the mark up price.
mark up price is calculated as


The b is $20.4425
The selling price of the shoe is

The selling price of the item is $75.6925 dollars.
Rounded to the nearest dollar: $76