#### Explanation:

Rather than simplifying the fractions I have left them as % so that you can see what is happening.

At sale time the discounted value was:

$450-(40/100xx$450)" " ->" " $450(1-40/100) " "$450xx60/100

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After the sale the discounted price was increased by 40% giving

($450xx60/100)+40/100($450xx60/100)

$450[60/100+(40/100xx60/100)] $450xx21/25 = \$378.00