Question 324581
He wants to make a profit of $36.00.  He is selling each toy for $3.00.  Each toy cost $1.80 to make. You need to subtract the cost $1.80 to make the toys from how much he is selling the toys for $3.00. You get $1.20.  The $1.20 is the profit of each toy.  Multiply $1.20 by 30 toys you get $36.00 which is the profit.  Answer is 30 toys.