The selling price of a commodity is 546 yuan, and its profit rate is 30%. Find the cost price of this garment.
一商品的售价为546元，其盈利率为30%，求此服装的成本价．
<gadget id="calculator">30 / 100</gadget>
<output>3/10 = around 0.3</output>

<gadget id="calculator">1 + (3/10)</gadget>
<output>13/10 = around 1.3</output>

<gadget id="calculator">546 / (13/10)</gadget>
<output>420</output>

<result>420</result>