• Then ask students to imagine that the tables or desktops are going to be refinished. The refinishing cost is by the square inch. If the refinishing costs 29¢ a square inch, how much will it cost for each desk or table? (Hint: You might want to suggest that students round up 29¢ to 30¢, multiply by the number of square inches, and then subtract 1¢ per square inch from the total.)