Let x be pencils and y be pens
Mrs. Smith bought 4 pencils and 3 pens for $5.60
4x+3y=5.60
Mr. Brown bought 2 pencils and 3 pens of the same kind for $4.60
2x+3y=4.60
4x+3y=5.60
-(2x+3y=4.60)=-2x-3y=-4.60
add this to the other equation to eliminate y
4x+3y=5.60
-2x-3y=-4.60
2x=1.00
x=0.50 pencils cost 50 cents
to find y plug x=.50 into one of the equations
4(.50)+3y=5.60
2+3y=5.60
Subtract 2 from both sides
3y=3.60
Divide both sides by 3
Y=1.20
Pencils cost $1.20