Answer
$195$ million dollars
$(60,195)$
Work Step by Step
We are given the function:
$$f(x)=\dfrac{130x}{100-x}.\tag1$$
Calculate $f(x)$ substitiuting $x=60$ in equation $(1)$:
$$f(60)=\dfrac{130(60)}{100-60}=\dfrac{7800}{40}=195.$$
This means that the cost to inoculate $60\%$ of the population against that particular strain of flu is $195$ million dollars.
Graph the function $f$ and the line $x=60$. The line intersects the graph in the point $(60,195)$.