Later that day, Bill must review some bids for snow plows. One offer for 50 snowplows quotes a total of $123,962.50, which includes the 5.5% sales tax in Ohio.

What is the price for a single snow plow before taxes?

cost of all 50 before sales tax

= 123,962.50/1.055
= ..

then divide by 50 to get the price of one of them.