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Bunuel
How many shirts does Phil own?

(1) 12 of Phil's shirts are dress shirts.
D = 12
No information about not dress shirts
Insufficient

(2) 85 percent of Phil's shirts are not dress shirts.
Not dress shirts = 85%
Dress shirts = 15%
Neither of the value is given
Insufficient

Combining both :
15% of Shirts = 12
15/100*Shirts = 12
Solvable
Sufficient

Hence, C.
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Lets say:

D = Dress shirts
N = Not dress shirts
S = Number of shirts Phil owns

I always start with statement 2

Statement 2:
\(D + N = S\)
\(\frac{85}{100} * S = N\) two equations with three variables. Not sufficient.

Statement 1:
\(D = 12\) Clearly insufficient

1) & 2)
\(D + N = S\)
\(\frac{85}{100} * S = N\)
\(D = 12\)

Three equations with three variables. Sufficient.

Option C.
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Bunuel
How many shirts does Phil own?

(1) 12 of Phil's shirts are dress shirts.

(2) 85 percent of Phil's shirts are not dress shirts.

A quick 20 second solution without doing math.

(1) No info on non dress shirts. Not Sufficient.

(2) No info on quantity. Not Sufficient.

(1) + (2) 12 are dress shirts and 85% are not dress shirts. So 12 = 15%. No Need to do the math. This is is sufficient.

Answer: C

If you wanted to do the math... 12 * \(\frac{100}{15}\) = 4 * \(\frac{100}{5}\) = \(\frac{400}{5}\) = 80
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