The markup on an animal cage is \( 30 \% \) based on the sale price. If the birdcage sells for \( \$ 45.71 \), what was the cost to the nearest cent? Select one: a. \( \$ 22.00 \) b. \( \$ 32.00 \) o c. \( \$ 15.90 \) o d. \( \$ 25.60 \)

To find the cost of the birdcage, we can use the formula for markup, which is based on the sale price. If the sale price is \$45.71 and the markup is 30%, we can denote the cost as \( C \). The relationship between cost and sale price \( S \) with a markup percentage \( m \) can be represented as: \[ S = C + (m \cdot S) \] Rearranging gives: \[ C = S - (m \cdot S) = S \times (1 - m) \] Substituting \( m = 0.30 \) and \( S = 45.71 \): \[ C = 45.71 \times (1 - 0.30) = 45.71 \times 0.70 \approx 32.00 \] So, the cost of the birdcage to the nearest cent is approximately \( \$32.00 \). The correct answer is b. \( \$ 32.00 \).