Answer:

Costing Price = $675
Explanation:
Selling Price = $432
Discount = 36% of the costing price (36/100 * CP)
Then, Costing Price:
Let costing price be x
=> x - 0.36 x = 432
=> 0.64 x = 432
Dividing both sides by 0.64
=> x = $675
So, the costing Price is $675