You may have found the amount of tax on the $32 item ($1.60) and then added that to $55. Because this is a direct variation problem, use the equation $\displaystyle{y}={k}{x}\usepackage{cmbright}\Huge\$ , where y is the total cost and x is the item's price. Substitute $\displaystyle{y}={33.60}\usepackage{cmbright}\Huge\$ and $\displaystyle{x}={32}\usepackage{cmbright}\Huge\$ : $\displaystyle{33.60}={k}{\left({32}\right)}\usepackage{cmbright}\Huge\$ . Solve for k. Then use this value of k and $\displaystyle{x}={55}\usepackage{cmbright}\Huge\$ in a new direct variation equation, and solve for y.