After spending $3,450 for tables and $3,950 for chairs, a convention center manager finds that the total is 4% more than he spent on tables and chairs last year. To the nearest dollar, find the amount that he spent last year.

The manager spent $3,450 + $3,950 = $7,400 this year. Since that is 4% more than last year’s amount, $7,400 = 1.04 × last year’s amount, so last year he spent $7,400 ÷ 1.04 ≈ $7,115 to the nearest dollar. The correct choice is $7,115.

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