Given:
Budget for tiles = 1,200
number of white tiles = 38
unit cost of white tiles = 12
budget for brown tiles = x
cost of white tiles = 38 x 12 = 456
The inequality would be:
Cost of brown tiles + cost of white tiles < budget
x + 456 < 1,200
solving the inequality:
x + 456 < 1,200
- 456 -456
x < 744
Mr. Jacobs can spend up to 744 for the brown tiles.