#### Explanation:

The formula to find the total price of a product plus the sales tax is:

$T = p + s \cdot p$ where $T$ is the total price, $p$ is the price of the product and $s$ is the sales tax percent. Substituting what is provided gives:

32.85 = p + 9%p

$32.85 = p + 0.09 p$

$32.85 = 1.09 p$

$\frac{32.85}{1.09} = \frac{1.09 p}{1.09}$

$p = 30.14$ rounded to the nearest penny.