So for this answer I got 5 hrs. > 38.13 - 12 = 26.13/4.75 = 5 (rounded). However, my answer is wrong. Not sure how else I can solve this. Please help!

Answer:
4.75h + 12 = 38.13
h = 5.5
key takeaways : "per hour" suggests a variable rate like a slope.
"costs $12 for the helmet" is a constant. It will always cost $12
think y = mx + b