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HPP = persediaan awal + (pembelian + beban angkut pembelian) - persediaan akhir
HPP = 3.000.000 + (4.000.000 + 100.000) - 3.800.000
HPP = 3.000.000 + 4.100.000 - 3.800.000
HPP = 3.300.000