James buys 3 shirts for $60.  There is a 40% off sale.  How much did he pay per shirt after the discount?
How much did James get off? ** He got a 60*.4=$<<60*.4=24>>24 discount
How much did James pay? ** So he paid 60-24=$<<60-24=36>>36 for the shirts
How much did James pay per shirt? ** That means he paid 36/3=$<<36/3=12>>12 per shirt
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