Question 72634
Use the equation that says the Cost plus 25% (or 0.25 in decimals) of the Cost (that is 
the profit) equals the Price of $39,000.  In equation form this is:
.
C + (0.25)*C = $39,000
.
The two terms on the left can be added to get:
.
(1.25)*C = $39,000
.
Now all you need to do is divide both sides by 1.25 to get the answer of:
.
C = $31,200
.
Maybe this will help you a little bit with seeing how to translate the words in this problem
into the equation that will lead you to the correct solution.