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Bruto = 50 kg
tara = 3 1/4 % = 3,25%
harga jual 30 kg = 12.750/kg
15 kg dijual = 12.100/kg
sisa = 9.800
untung = 21.%
maka :
tara = 3,25% x 50 = 1,625 kg
Netto = 50 - 1,625 = 48,375 kg
Hrga jual 1 = 30 x 12.750 = 382.500
harga jual 2 = 15 x 12.100 = 181.500
harga jual 3 = (48,375- 45) x 9.800 = 33.075
Total hrg beli = 382.000 + 181.500 + 33.075 = 596.575
Harga beli = 100/100+21 x 596.575
= 100/121 x 596.575
= 493.037
= Rp 493.000