Let x=cost of chair
Let y=cost of table
1st customer 3x + 2y = 17
2nd customer 8x + 3y =37
If you multiply the 1st equation by 3 and the 2nd by -2 the y's will add to 0 and disappear.
9x + 6y = 51
-16x - 6y =-74
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-7x = -23 x = $3.29
substitute that value into one of the equations to find y
3(3.29) + 2y =17
9.87 + 2y = 17
2y=7.13 y = $3.56
chairs cost $3.29 and tables cost $3.56