2B + 3U = 420, (1) 4B + 2U = 472. (2) Multiply equation (1) by 2 (both sides). Keep equation (2) as is. 4B + 6U = 840, (1') 4B + 2U = 472. (2') Now subtract equation (2') from equation (1'). You will get 4U = 840 - 472 = 368 U = 368/4 = 92 dollars. ANSWER