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1 lusin = 12
jadi 3×12 = 36
36 = 45.000
32 = ???
??? = (32×45.000) : 36
= Rp. 40.000
1 lusin = 45.000 ÷ 3 = 15.000
×/32 = 15.000/12
12× = 15.000 × 32
× = 15.000 × 32 / 12
× = 40.000 .
jadi harga 32 pensil adalah 40.000