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banyaknya beras yg di jual :
bruto = 50 kg x 3 = 150 kg
tara = 150 kg x 2% = 3 kg
netto = 150 kg - 3 kg = 147 kg
harga jual = harga beli + keuntugan
= 610.500 + 51.000
= 661..500
harga jual per kg = 661.500 /147 kg = 4500 (D)
207.000 x 2/100 = 4140
196.500 x 2/100 = 3930
207.000 + 196.500 = 403.500
4.140 + 3.930 = 8.070
403.500 - 8.070 = 395.430
395.430 + 51.000 = 446.430
446.430 : 100 = 4.464,3 dibulatkan menjadi 4500 / kg