Informally....
The shipping cost is the same for both orders, so the additional 12-4=8 candles cost an extra $95-$35=$60; the price of each candle is $60/8 = $7.50.
The cost of 4 candles is 4*$7.50 = $30, so the flat shipping cost is $35-$30 = $5.
The cost of an order is $7.50 for each candle plus $5 for shipping:
Formal algebra does exactly the same thing, but using symbols instead of words.
let x be the number of candles; let a be the price per candle and b be the flat shipping cost. Then
12a + b = 95 [12 candles plus shipping costs $95]
4a + b = 35 [4 candles plus shipping costs $35]
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8a = 60 [the difference between the two orders is 8 candles for $60]
a = 60/8 = 7.5 [the cost for each candle is $7.50]
4(7.5) + b = 35 [the cost of 4 candles at $7.50 each, plus shipping, is $35]
30 + b = 35 [the 4 candles cost $30]
b = 35-30 = 5 [so the shipping cost is $5]