Ok - here we go. Your economics are wrong but also your maths are wrong. You have worked out that there is a 31% difference between $10.48 & $7.25 (this is arguable because you could argue that 7.25 is 31% lower than $10.48 but its equally true that $10.48 is 44% higher than $7.25) What you should have said is that $7.25 is 69% of $10.48. You have then worked out 31% of $40 and added it back onto $40 giving $52 if you work that back, i.e work out what 69% of $52 it isn't $40 its $36 - This means that your maths are wrong. What you should have done is having worked out that $7.25 is 69% of $10.48 is divided $40 by 69 and multiplied it by 100 thus giving you around $57. Its largely irrelevant because the theory is horsesh1t anyway its just funny that you couldn't even get the maths right. Is that okay for you hunny buns xxxx