One soccer ball and one soccer shirt together cost $\$ 100$. Two soccer balls and three soccer shirts together cost $\$ 262$. What is the cost of one soccer ball?
(A) $\$ 38$
(B) $\$ 50$
(C) $\$ 87.30$
(D) $\$ 45$
(E) $\$ 40$
One soccer ball and one soccer shirt together cost $\$ 100$.

So then two soccer balls and two soccer shirts together cost $2 \times \$ 100=\$ 200$.

Since we are given that two soccer balls and three soccer shirts together cost $\$ 262$, then $\$ 200$ added to the cost of one soccer shirt is $\$ 262$.

Thus, the cost of one soccer shirt is $\$ 262-\$ 200=\$ 62$, and the cost of one soccer ball is $\$ 100-\$ 62=\$ 38$.

ANSWER: (A)