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harga jual
a. 1/3 x 24 kg = 8 kg x 8200 = 65.600
b. = 10 kg x 10.100 = 101.000
------------------- +
166.600
karena harga jual < dari harga beli ---------> rugi
persen rugi = (166.600-170.000)/170.000 x 100 % = 20%