There are two unknowns, e (cost per unit of electricity) and g (cost per unit of gas). So we need two equations.
200e + 140g = 86.60
210e + 200g = 101.00
200e = 86.60 - 140g
e = 0.433 - 0.7g
210(0.433 - 0.7g) + 200g = 101.00
90.93 - 147g + 200g = 101.00
53g = 10.07
g = 0.19
So gas is 19 cents per unit.