To calculate the total purchase price, we need to add up the prices of the items and then calculate the sales tax. Let's perform the calculations step by step.
Step 1: Calculate the subtotal by adding the prices of the items.
Subtotal = $32.97 + $9.95 + $18.50 = $61.42
Step 2: Calculate the sales tax by multiplying the subtotal by the tax rate.
Sales Tax = 4% of $61.42 = 0.04 * $61.42 = $2.45768 (rounded to two decimal places) ≈ $2.46
Step 3: Calculate the total purchase price by adding the subtotal and the sales tax.
Total Purchase Price = Subtotal + Sales Tax = $61.42 + $2.46 = $63.88
Therefore, the total purchase price for Lester Gordon is $63.88.