Here is the solution...
You have $40 to spend "n" number of gallons of gas.
Each gallon of gas costs $3.25.
Total amount = 3.25 * the number of gallons.
Therefore, the equation 40 = 3.25n
Here the variable "n" represents the number of gallons that we can buy for $40.
The slope 3.25 represents the cost per gallon.