Concept:Percentage of a number is found by multiplying the number by the percentage divided by 100.Explanation:First term: 1.05% of 2500 = 1001.05​×2500=26.25.Second term: 2.5% of 440 = 1002.5​×440=11.Add both values: 26.25+11=37.25.Answer:The required value is 37.25, which matches option B.