```
cost = (distance / mpg) * cost per gallon
```
In this case, the distance is 360 miles, the mpg is 18, and the cost per gallon is $2.60. Plugging these values into the formula, we get:
```
cost = (360 / 18) * 2.60
= 20 * 2.60
= $52
```
Therefore, it would cost $52 to drive 360 miles in a car that gets 18 mpg and gas costs $2.60 per gallon.