Hi I have to questions concerning CPI and tax

Can you explain those two questions? thank you

• Suppose the price per unit of clothing for year 2010 and 2011 were 28$ and 32$, respectively. Assume that 2010 is the base year and the CPI has increased by 30%. What is the real price index for clothing in 2011?
• Smoking is believed to be addictive and hence a sale tax imposed on cigarettes is likely to lead to a _____ drop in the number of smokers and the tax will mostly be paid by the _____.