Tammy and Billy collect erasers and beads. Billy has 60 less erasers than beads. Billy has 3 times the number of erasers Tammy has, and Tammy has 25% more beads than Billy. After Tammy gives Billy all of her erasers and Billy gives Tammy 60% of his beads, Billy has 32 more erasers than beads. Find the number of beads Tammy has at first.

Tammy		Billy
Beads	Erasers	Beads	Erasers
3.75 u + 75	1 u	3 u + 60	3 u
+ 1.8 u + 36	- 1 u	- 1.8 u - 36	+ 1 u
5.55 u + 111	0	1.2 u + 24	4 u

100%+ 25% = 125% 

125% x 3 u
= ¹²⁵₁₀₀ x 3 u
= 3.75 u

125% x 60
= ¹²⁵₁₀₀ x 60
= 75 

60% x 3 u
= ⁶⁰₁₀₀ x 3 u
= 1.8 u  

60% x 60 
= ⁶⁰₁₀₀ x 60
= 36 

If another 32 beads are given to Billy, he will have equal number of beads and erasers in the end.
4 u = 1.2 u + 24 + 32
4 u - 1.2 u = 56
2.8 u = 56

1 u = 56 ÷ 2.8 = 20

Number of beads that Tammy has at first
= 3.75 u + 75
= 3.75 x 20 + 75
= 75 + 75
= 150
 
Answer(s): 150