At first we will find sales tax
Sales tax = Sales tax% × Worth rupees
[tex]\begin{gathered} \begin{gathered} \sf Sales \: tax = 7\% \times 99.95 \\ \sf \: Sales \: tax = \frac{7}{100} \times 99.95 \\ \dashrightarrow \sf 6.95 \approx 7 \end{gathered}\end{gathered}[/tex]
Total SP = 99.95 + 7
Total SP = 106.95 ≈ 107
Rajendra should be paid 107$ totally.