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HJ = 325.000/20 - 2500
=13.750/satu * 60
=825.000
rugi = 975.000-825.000
=150.000
persen rugi = rugi/HB * 100%
=150.000/975.000 * 100%
=13,5 %
1 kodi = 20
3 kodi = 60
975.000/60 = 16.250 per potong (tanpa rugi)
16.250 - 2.500 = 13.750 (rugi 2.500)
harga per potong 13.750
total kerugian 975.000- 825.000 = 150.000