Answer:
 
 is the constant of proportionality in terms of the cost per shirt .
 is the constant of proportionality in terms of the cost per shirt .
Explanation:
Constant of proportionality 
Let us assume that x is proportional to y .

x = ky 
Where k is the constant of proportionality .
As given 
Josh takes a load of dress shirts to the dry cleaners. 
The amount he pays for dry cleaning f is given by the equation 

where s is the number of shirts. 
Compare 
 with x = ky .
 with x = ky .
Thus 
 
 

Therefore 
 is the constant of proportionality in terms of the cost per shirt .
 is the constant of proportionality in terms of the cost per shirt .