Gwen is buying 3 identical pairs of shoes that have a total cost of $40.50 after the discount of 40 percent off. what is the regular price of each pair?

Let's say p is the principal cost of the total (original) we can setup the equation p-.4p=40.5 => .6p=40.5 => p=67.5
So the cost without the sale is $67.50
For the original price of each pair divide this by 3.
67.5/3=22.5
Final
Each pair costs $22.50 without the sale.
Hope I helped :)