Mr. Zhang ordered a certain product from the store, ordered 60 pieces in total, and each piece was priced at 100 yuan. Mr. Zhang said to the store manager: "If you are willing to reduce the price, I will order 3 more items for every 1 yuan reduction in the price of each item." Get as much profit as before. How much does this item cost?
张先生向商店订购某一商品，共订购60件，每件定价100元．张先生对商店经理说："如果你肯减价，每件商品每减价1元，我就多订购3件．"商店经理算了一下，如果降价4%，由于张先生多订购，仍可获得与原来一样多的利润．问这种商品的成本是多少？
<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>