this has todo with sells and markup rates
$85.50
The price of the final price of the item is the original price added to the price markup.
In other words:
Final Price = Original Price + Original Price*0.50
This can be reduced to:
Final Price = Original Price*( 1 + 0.50 ) = Original Price*( 1.50 )
So: Final Price = $57*(1.50) = $85.50
The Final Price is 150% of the Original Price.