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jeruk (j)
3s + 2j = 39000 (i)
4s + 3j = 55000 (ii)
persamaan (i) dikalikan 3
pers. (ii) dikalikan 2
menjadi,
9s + 6j = 117000
8s + 6j = 110000
__________________ -
s = 7.000
2s = 2 x 7000
= 14000