A commodity is sold at a cost price plus 40%. Later, due to market reasons, it was sold at a 25% discount, and each item was sold at 210 yuan after the price reduction. How much does this product cost per item?
一件商品，按成本价加价40%出售．后因市场原因，又打七五折出售，降价后每件商品卖210元．这种商品每件成本是多少元？
<gadget id="calculator">75 / 100</gadget>
<output>3/4 = around 0.75</output>

<gadget id="calculator">210 / (3/4)</gadget>
<output>280</output>

<gadget id="calculator">40 / 100</gadget>
<output>2/5 = around 0.4</output>

<gadget id="calculator">1 + (2/5)</gadget>
<output>7/5 = around 1.4</output>

<gadget id="calculator">280 / (7/5)</gadget>
<output>200</output>

<result>200</result>