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A garden supplies retailer makes a 20% commission

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A garden supplies retailer makes a 20% commission on the selling price for each bag of mulch it sells. If it sells 400 identically priced bags of mulch and makes $3,200 in commission, what was the selling price of each bag?

A. $40.00
B. $44.00
C. $96.00
D. $160.00
E. $640.00

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