Call g square feet of grass and s shrubs.
3g + 4s = 46
7g + 4s = 54
Subtract the first equation from the second: 4g = 8
g = 2
Substitute that back into either equation.
3(2) + 4s = 46
6 + 4s = 46
4s = 40
s = 40/4 = 10
1 sq foot of grass is $2, and 1 shrub is $10.