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harga beli=Rp21.600,-/lusin
harga jual=Rp1.600,-/buah
harga jual / lusin
= Rp1.600 x 12 = Rp19.200,-
rugi
=Rp21.600 - Rp19.200
=Rp2.400,-
persentase kerugian
=(Rp21.600 : Rp2.400) x 100%
= 9%
21.600- 19.200 = 2.400 total kerugian
dalam persentase
2400/21600 x 100% = 11%