Another way to look at this problem is to realize that the item will be discounted by 27.8% of the list price.

We can calculate 27.8% of $213.14

- (0.278)($213.14) = $59.25 (rounded to two decimal places)

Because this is the amount the item is discounted, we need to subtract this amount from the original list price.

- $213.14 - $59.25 = $153.89

**The net price is $153.89**

A list price for an item of $213.14 is offered at a discount of 27.8%. This means the item has a net value of 100% - 27.8% or 72.2%

Therefore, `213.14(.722) = 153.88708`

**The net price is $153.89.**