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Perbaikan = 12.000
Awal + perbaikan = 130.000
Harga Jual = 134.400
Selisih = Harga jual - Harga awal + perbaikan
= 134.400 - 120.000
= 14.400 (untung) sebesar 14.000
Untungnya Rp.134.400 - (108.000+12.000)
134.000-120.000=14.000