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b= buku
p= penggaris
3b+5p= 26.500 x 1 = 3b+5p= 26.500
b+3p= 9.500 x 3 = 3b+9p= 28.500
______________-
-4p= 2000,p= 500
b+9p= 9.500
b+3.500= 9.500
b= 9.500-1500= 8000
maka:
4b+p= 4.8000 + 500 = 32.000 + 500 = 32.500