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harga jual = harga beli - rugi
= 100% - 20%
= 80%
harga beli = 100%/80% x 10.800.000
= 5/4 x 10.800.000
= 5 x 2700.000
= 13.500.000
10.800.000 - 316.000 = 10.484.000