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1/2 gross = 6 lusin
1 kodi = 20 buah
1 lusin = 12 buah
4 1/2 gross = 4 x 12 lusin = 48 + 6 lusin = 54 lusin
6 kodi = 6 x 20 buah = 120 : 12 buah= 10 lusin
54 lusin - 10 lusin = 44 lusin