x - the original price
3,60 - tax value
5% (= 0,05) - tax rate
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"Tax value = Original price * tax rate" :
3,60 = x * 0,05
х = 3,60 : 0,05
х = 72 - the original price.
" Original price = tax value ÷ tax rate" :
х = 3,60 : 0,05
х = 72 - the original price.