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p = price of a new backpack.

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0.055 p = tax.

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P + 0.055 p = 31.65.

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The problem statement can be written is:

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The original cost of a backpack is p, after a tax of $0.055P, the backpack costs

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$31.65. What is the original cost of the backpack?\"\"

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The original cost of a backpack is p, after a tax of $0.055P, the backpack costs

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$31.65. What is the original cost of the backpack?

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