Answer: $34.30
You start off by dividing 40 by 100 and you get 0.4, you then multiply .4 by 95 and you get 38. Then you divide 38 by 100 and get .38, then multiply that by 95 to get 36.1. Then divide 36.1 by 100 and get .361, multiply that by 95 and you get 34.295, round up to get 34.30. Now just add your units to get your answer of $34.30.