Let x = the cost of one night's lodging and y = the cost of one meal:
$132 = 3x + 6y
$109 = 3x + 2y
Multiply the second equation by -3:
-3*($109 = 3x + 2y)
-327 = -9x - 6y
Now add this modified equation to the first equation:
$132 = 3x + 6y
-$327 = -9x - 6y
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-$195 = -6x
Solve for x, the cost of one night's lodging.