**Solution-**

Loss $=12 \%$

$\therefore \quad 100-12=88 \%$ of the cost price has been obtained.

$\because 88 \%$ of the C.P. = Rs. 176

$\therefore 1 \%$ of the C.P. $=$ Rs. $\frac{176}{88}$

= Rs. 2

$\therefore 100 \%$ of the C.P. $=$ Rs. $2 \times 100$

= Rs. 200

$\therefore$ The required C.P. $=$ Rs. 200 ; Ans.

Trick : Required C.P.

$

=\frac{S . P . \times 100}{100-L \%}=\frac{176 \times 100}{100-12}

$

$

=\frac{176 \times 100}{88}

$

= Rs. 200; Ans.