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200×2.800=560.000
HARGA AWAL-HARGA AKHIR=
600.000-560.000=40.000
JADI KERUGIANNYA ADALAH RP 40.000
harga pembelian = 200 kilogram = 600.000
harga penjualan = 200 x 2.800 = 560.000
maka kerugiannya = 600.000 - 560.000 =Rp 40.000