Mr. Zhang ordered a product from the store, each priced at 100 yuan, and ordered 60 pieces in total. Teacher Zhang said to the store manager: "If you are willing to reduce the price, I will order 3 more pieces for every 1 yuan reduction." same amount of total profit. How much is the cost of each item?
张老师向商店订购了某一商品，每件定价100元，共订购了60件．张老师对商店经理说："如果你肯减价，每减价1元，我就多订购3件．"商店经理算了一下，如果减价4%，由于张老师多订购，仍可获得原来一样多的总利润．问每件商品的成本是多少元？
<gadget id="calculator">4 / 100</gadget>
<output>1/25 = around 0.04</output>

<gadget id="calculator">1 - (1/25)</gadget>
<output>24/25 = around 0.96</output>

<gadget id="calculator">100 * (24/25) * 60</gadget>
<output>5_760</output>

<gadget id="calculator">100 * (24/25)</gadget>
<output>96</output>

<gadget id="calculator">100 - 96</gadget>
<output>4</output>

<gadget id="calculator">100 * (24/25) * 3 * 4</gadget>
<output>1_152</output>

<gadget id="calculator">100 * 60</gadget>
<output>6_000</output>

<gadget id="calculator">1_152 - 6_000</gadget>
<output>-4_848</output>

<gadget id="calculator">5_760 + (-4_848)</gadget>
<output>912</output>

<gadget id="calculator">3 * 4</gadget>
<output>12</output>

<gadget id="calculator">12 - 60</gadget>
<output>-48</output>

<gadget id="calculator">60 + (-48)</gadget>
<output>12</output>

<gadget id="calculator">912 / 12</gadget>
<output>76</output>

<result>76</result>