Selling Price = Rs. 360

Loss % = 25%

Let the CP be Rs. 100, So , 25% of 100 = Rs. 25

So, S.P. = 100 – 25 = Rs. 75

If the CP is Rs. 100, the SP is Rs. 75.

If the CP is Rs. x, the SP is Rs. 360.

By unitary method,

x = $\frac{360 \times 100}{75}$

  = Rs.480