1. **State the problem:** Elijah bought a chest of drawers originally priced at $50.40 with a 40% discount and then a 6.25% sales tax is applied. We need to find the total cost after discount and tax. 2. **Formula for discount price:** $$\text{Discounted Price} = \text{Original Price} - (\text{Discount Rate} \times \text{Original Price})$$ 3. **Calculate the discount amount:** $$40\% = 0.40$$ $$\text{Discount Amount} = 0.40 \times 50.40 = 20.16$$ 4. **Calculate the price after discount:** $$\text{Price after discount} = 50.40 - 20.16$$ $$= \cancel{50.40} - \cancel{20.16} = 30.24$$ 5. **Formula for total cost after tax:** $$\text{Total Cost} = \text{Price after discount} + (\text{Sales Tax Rate} \times \text{Price after discount})$$ 6. **Calculate sales tax:** $$6.25\% = 0.0625$$ $$\text{Sales Tax} = 0.0625 \times 30.24 = 1.89$$ 7. **Calculate total cost:** $$\text{Total Cost} = 30.24 + 1.89 = 32.13$$ **Final answer:** Elijah's total cost after discount and tax is **32.13**.