To calculate the total cost of the canoe with sales tax included, you can follow these steps:
1. **Calculate the sales tax**:
\[
\text{Sales Tax} = \text{List Price} \times \text{Sales Tax Rate}
\]
Given:
- List Price = $389.99
- Sales Tax Rate = 6.25% = 0.0625
\[
\text{Sales Tax} = 389.99 \times 0.0625 = 24.3736875
\]
2. **Round the sales tax to the nearest cent**:
\[
\text{Sales Tax} \approx 24.37
\]
3. **Calculate the total cost**:
\[
\text{Total Cost} = \text{List Price} + \text{Sales Tax}
\]
\[
\text{Total Cost} = 389.99 + 24.37 = 414.36
\]
So, the total cost of the canoe with sales tax included is **$414.36**.