I am going to assume that the dollar values given are PER CHAIR.
hours/chair dollars/chair quantity
Method 1 0.5 8 x
Method 2 22 7 y
TOTAL 181 cost: $1096
Write two equations. One to account for how many hours, and another to account for the cost of the refinishing.
Simplify and solve the system of equations for x and y.
( not yet tried to solve the system, so not know if my assumption correct. WHOLE numbers needed for result )