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28.70 es el 108% del precio original, y x es el 100%
28.70----108%
x----------100%
100*28.70= 2870
2870/108= 26.57
Precio %
28.70 ------------ 100
x ------------- 108
x=28,70×108
---------------
100
x=3099,6
---------
100
x=30,996
Rpta: 30,996