Answer :

To round the number [tex]\(32,581.246\)[/tex] to the nearest hundredth, we need to focus on the digits in the hundredth (second decimal) place and the thousandth (third decimal) place.

1. Identify the hundredth place: [tex]\(32,581.246\)[/tex] [tex]\( \rightarrow \)[/tex] The digit in the hundredth place is 4.
2. Identify the thousandth place: [tex]\(32,581.246\)[/tex] [tex]\( \rightarrow \)[/tex] The digit in the thousandth place is 6.

To determine how to round, look at the thousandth place:
- If the digit in the thousandth place is 5 or greater, increase the hundredth place digit by 1.
- If the digit in the thousandth place is less than 5, keep the hundredth place digit as is.

In this case, the digit in the thousandth place is 6, which is greater than 5. Hence, we need to increase the digit in the hundredth place (4) by 1.

So, rounded to the nearest hundredth:
[tex]\[ 32,581.246 \rightarrow 32,581.25 \][/tex]

Therefore, the correct answer is:
b. [tex]\( 32,581.25 \)[/tex]