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320 × 60% = 192

320 - 192 = 128

The sale price is B) $128.

Answer:

B) $128.

Step-by-step explanation:

For finding the answer, first we need to know about percentages.

1. Percentage of a number "x" can be found by multiplying "x" with the percentage (divided by 100),

x * Percentage/100

2. To find 60% of $320, we can use the above formula,

320 x 60/100 = 192

3. Since it is 60% off, we should subtract the original price with the 60% off value,

320 - 192 = 128

4. So the sale price is $128.