A product is priced at a 20% profit, and then sold at a 20% discount, resulting in a loss of 36 yuan per item. What is the cost price of this item?
一件商品按20%的利润定价，然后又打八折出售，结果每件亏损36元．这件商品的成本价是多少元？
<gadget id="calculator">1.2 * 0.8</gadget>
<output>0.96</output>

<gadget id="calculator">1 - 0.96</gadget>
<output>0.04</output>

<gadget id="calculator">36 / 0.04</gadget>
<output>900</output>

<result>900</result>