Answer :
We're setting a price by increasing the value: 100% of the wholesale value, plus the markup (55%)
100+55 = 155% of the original price - 1.55 as a decimal number
25 x 1.55 = $38.75
100+55 = 155% of the original price - 1.55 as a decimal number
25 x 1.55 = $38.75