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hrg 3 lusin = 45.000
1 lusin = 12 buah
3 lusin = 12 x 3 = 36
maka :
hrga perbuah = 45.000/36 = 1.250
jadi hrga 32 buah = 1.250 x 32 = Rp. 40.000
Harga satu buah pensil=45000/36=1250
Harga 32 pensil=1250.32=40000