#### Answer

Final sale price:
First item = $\$45$
Second item = $\$51$

#### Work Step by Step

RECALL:
$P=BR$ where $P$=part or amount (percentage), $B$=base, and $R$=rate
The given problem involves:
$B= \$100$
$R= 55\%$ (first item)
$R_1=40\%$, $R_2 = 15\%$ (second item)
Use the formula above to find the discounts ($P$).
First Item:
discount
$=\$100 \times 55\%
\\=\$100 \times 0.55
\\=\$55$
discounted price of first item = $\$100 - \$55 = \$45$
Second Item:
First discount:
$=\$100 \times 40\%
\\=\$100 \times 0.40
\\=\$40$
Initial discounted price = $\$100-\$40 = \$60$
Second discount:
$=\$60 \times 15\%
\\=\$60 \times 0.15
\\=\$9$
final discounted price = $\$60-\$9 = \$51$