In 2004, Gerry downloaded 200 songs. In 2005, Gerry downloaded 360 songs at a cost per song which was 32 cents less than in 2004. Gerry's total cost each year was the same. The cost of downloading the 360 songs in 2005 was
(A) $\$ 144.00$
(B) $\$ 108.00$
(C) $\$ 80.00$
(D) $\$ 259.20$
(E) $\$ 72.00$
Let $c$ cents be the cost of downloading 1 song in 2005 .

Then the cost of downloading 1 song in 2004 was $c+32$ cents.

The total cost in 2005 was $360 c$ and the total cost in 2004 was $200(c+32)$.

Thus, $360 c=200(c+32)$ or $160 c=6400$ or $c=40$ cents, and so the total cost in 2005 was $360(40)=14400$ cents, or $\$ 144.00$.

ANSWER: (A)