A product is priced at 40% higher than the cost, and then sold at 20% off the price, and the result is a profit of 36 yuan. How much is the cost of this product?
一件商品以高出成本的40%定价，然后又按定价的八折出售，结果赚了36元，这件商品的成本是多少元？
<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">80 / 100</gadget>
<output>4/5 = around 0.8</output>

<gadget id="calculator">(7/5) * (4/5)</gadget>
<output>28/25 = around 1.12</output>

<gadget id="calculator">(28/25) - 1</gadget>
<output>3/25 = around 0.12</output>

<gadget id="calculator">36 / (3/25)</gadget>
<output>300</output>

<result>300</result>