Answer:
.
Explanation:
Equation for direct proportion:
y=kx
, where x= independent variable ,
y=dependent variable.
k= proportionality constant
Here, State sales tax S is directly proportional to retail price p.
Also, dependent variable= S, independent variable =p
Required equation: S= kp
Put S= 12.32 and x= 142
![S=12.32=k(142)\\\\\Rightarrow\ k=(12.32)/(142)\approx0.087](https://img.qammunity.org/2021/formulas/mathematics/college/mvo5huftdee1xld1k2zsp37w9jwrqjiz9r.png)
Hence, the required equation is
.