\text{Selling Price} = 109
\text{Tax Rate} = 0.0825
\text{Total Tax} = \text{Selling Price} \times \text{Tax Rate}
\text{Total Tax} = 109 \times 0.0825
\text{Total Tax} = 8.9925
Add the total tax to the selling price:
\text{Total Cost} = \text{Selling Price} + \text{Total Tax}
\text{Total Cost} = 109 + 8.9925
Final result after rounding to two decimal places:
\text{Total Cost}\approx117.99