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= 110/100 x 3600
= 3960
Harga per satuan = 3960/12 = Rp 330
maka :
HB per buah = 3.600:12 = 300
jadi,
HJ per buah
= 100+%U / 100 x HB per buah
= 100+10 / 100 x 300
= 110/100 x 300
= 110 x 3
= 330 rupiah