Adormitory manager buys 38 bed sheets and 61 towels for $791.50. the manager get another 54 bed sheets and 50 towels for $923 from the same store. what is the cost of one bed sheet and one towel?

To answer the question, let x be the cost of a bedsheet and y that of a towel. The first purchase can be expressed as, 

                                      38x + 61y = $791.50

 and the second as, 

                                      54x + 50y = $923

Solving for x and y simultaneously will give, x = $12 and y = $5.5. Thus, each bedsheet costs $12 and each towel cost $5.5.