The school is going to buy a number of desks and chairs. Originally planned to order 60 sets, each set 100 yuan. The store said: you can get a discount if you buy more. As a result, the school bought 72 sets, and the price of each set was reduced by 3 yuan, but the profit of the store remained unchanged, and the cost of each set of tables and chairs was 82 yuan.

According to the meaning of the question, the setting cost of each set of tables and chairs is X yuan.

Equation: 60× (100-x) = 72× (100-3-x)

Solution: x=82

So each set of tables and chairs, 82 yuan.

The significance of solving equations:

Solving equations avoids the difficulty of reverse thinking, and can directly list the equations with the quantity to be solved. There are many forms of equations, such as one-dimensional linear equation, two-dimensional linear equation, one-dimensional quadratic equation and so on. , can also be combined into equations to solve multiple unknowns.

In mathematics, an equation is a statement containing one or more variables. Solving an equation involves determining which variables have values that make the equation valid. Variables are also called unknowns, and the value of the unknowns satisfying the equation is called the solution of the equation.