To solve this problem, we start by establishing the relationship between the price of the item and its total cost, which includes the sales tax.
Given that the total cost (C) is directly proportional to the price (P), we can express this relationship as:
\[ C = k \cdot P \]
where \( k \) is the constant of proportionality.
From the information provided, when the price of the item is $25, the total cost is $25.75. We can use this to find the value of \( k \):
\[ 25.75 = k \cdot 25 \]
To find \( k \), divide both sides by 25:
\[ k = \frac{25.75}{25} = 1.03 \]
Now, we can use the value of \( k \) to find the total cost of a $60 item. Substitute \( P = 60 \) into the equation:
\[ C = 1.03 \cdot 60 \]
Calculating that gives:
\[ C = 61.8 \]
Thus, the total cost of the $60 item, including sales tax, is $61.80.