Question: (15 points) Solve:

(a) A sweater cost a dealer $32.00. At what price should he mark the sweater so he can give a discount of 25% and still make a mark-up profit of 20%? What is the final price if there is a 5% sales tax?

(b) Two people set out simultaneously from two locations 12 miles apart and walk toward each other. One person walks 5 miles an hour faster than the other. Find the rate of speed of each person if they meet in one hour and ten minutes.