This question is phrased in a somewhat unclear way; if the original price was $68, then $42.84 reflects a 40% discount of the original price, plus a 5% processing fee:
(0.40 * $68) = $27.2
$68 - $27.2 = $40.8
(0.05 * $40.8) = $2.04
$40.8 + $2.04 = $42.84