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.