# of sweatshirts sold = x = 78
# of t-shirts sold = y = 43
We know:
x + y = 121
3x + 4y = 406
Solve the first equation for x in terms of y, then substitute that into the second equation.
x = 121 - y
3(121 - y) + 4y = 406
363 - 3y + 4y = 406
y + 363 = 406
y = 43
Then solve for x
x = 121 - y
x = 121 - 43
x = 78
Check the math:
3(78) + 4(43) = 234 + 172 = 406