Answer:
I believe your answer is 116.75
Explanation:
all you have to do is divide the amount of fabric he uses for one shirt and the amount of fabric he got which is 
27.5 divided by 2.5 = 11 
 then multiply how much shirts he has with how much he is selling them for
 11 times 12.5 =137.5 
then subtract the original cost of the fabric so
 137.5 - 20.75= 116.75
sorry if i explained it a little messy please let me know if you got the question right!!