The tax is obtained on the base price of shoes. So total cost is equal to sum of base cost and tax on the item.
Determine the total cost of a pair of shoes that individual pay.
[tex]\begin{gathered} C=39+\frac{7.25}{100}\times39 \\ =39+2.8275 \\ =41.8275 \end{gathered}[/tex]So individual pay $41.8275 for the pair of shoes.