there are 14 quarters in $3.50
1||97.2/3.6=2.7
2||6.39/0.72=8.875
3||0.81/0.09= 9.0
4||1.08/0.27=4.0
5||Nathan is correct since they put the decimal point one space ahead of where it was supposed to be and that the decimal should be in between the 1 and 9 by estimation.