Please help and I will mark brainliest :D

For this case, the first thing we should do is define the variable.
Step-by-step explanation:
b: number of bird baths
She sells them for 55% more then she paid.
Therefore, the sale price is given by:
12b+0.55(12b)
Rewriting we have:
1.55(12b)
Answer:
The selling price for b is 1.55(12b)