To make a profit. The store needs to make a profit. Buy something from Walmart cheap, sell it for 60% percent more to make a 'good' profit.
To find the price you multiply 51.94 by the percent.
51.94 x 154% = 79.99
Then add the answer of that to the original price.
51.94 + 79.99 = 131.93.
The store charged $131.93 for the DVD player.