Mr. Zhang ordered a total of 60 items from the store, and each item was priced at 100 yuan. Mr. Zhang said to the manager: If the price of each item is reduced by 1 yuan, I will order 3 more items. The manager calculated that if the price is reduced by 4%, Due to Mr. Zhang's multiple orders, the total profit that can be obtained is still the same. Q: How much does this commodity cost?
张先生向商店订购某一商品共60件，每件定价100元，张先生对经理说：如果每件商品降价1元，我就多订购3件，经理算了一下，如果减价4%，由于张先生的多订购，所能获得的总利润仍一样多．问：这种商品的成本是多少元？
<gadget id="calculator">4 * 60</gadget>
<output>240</output>

<gadget id="calculator">4 / 100</gadget>
<output>1/25 = around 0.04</output>

<gadget id="calculator">4 * 100 * (1/25) * 3</gadget>
<output>48</output>

<gadget id="calculator">240 + 48</gadget>
<output>288</output>

<gadget id="calculator">100 * (1/25) * 3</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">288 / 12</gadget>
<output>24</output>

<gadget id="calculator">100 - 24</gadget>
<output>76</output>

<result>76</result>