To find the total cost for the tile flooring for the kitchen and three bathrooms, we first need to calculate the total area that requires tile.
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Calculate the total area of the kitchen: \[ \text{Area of kitchen} = 48 \text{ square feet} \]
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Calculate the total area of the two bathrooms that each measure 30.5 square feet: \[ \text{Area of two bathrooms} = 2 \times 30.5 = 61 \text{ square feet} \]
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Calculate the area of the third bathroom: \[ \text{Area of third bathroom} = 42.5 \text{ square feet} \]
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Now, sum all the areas: \[ \text{Total Area} = \text{Area of kitchen} + \text{Area of two bathrooms} + \text{Area of third bathroom} \] \[ \text{Total Area} = 48 + 61 + 42.5 = 151.5 \text{ square feet} \]
Next, we need to find out how much the tile will cost.
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Since the cost of the tile is $2.39 per square foot, we calculate the total cost: \[ \text{Total Cost} = \text{Total Area} \times \text{Cost per square foot} \] \[ \text{Total Cost} = 151.5 \times 2.39 \]
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Performing the multiplication: \[ 151.5 \times 2.39 = 362.085 \]
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To find the total cost to the nearest cent, we round $362.085 to: \[ \text{Total Cost (to the nearest cent)} = 362.09 \]
Thus, the least amount of money the company spends on tile for all areas is: \[ \boxed{362.09} \]