A couple spent $132 in total while dining out and paid this amount using a credit card. The $132 figure included a 20 percent tip which was paid on top of the price which already included a sales tax of 10 percent on top of the price of the food. What was the actual price of the food before tax and tip?
Answers.
A) $ 100 B) $ 104 C) $ 108 D) $ 112 E) $ 116

Rationale: "let the price of the meal be x . after a 10 % sales tax addition , the price is 1.1 * x after a 20 % tip on this amount , the total is 1.2 * 1.1 * x = 1.32 x 1.32 x = 132 x = 100 the correct answer is a ."
Answer: A