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= (100+30)% × 35000
= 130% × 35000
= Rp. 45.500
harga per pcs
= 45500 ÷ 20
= Rp 2.275
30% × 1.750 = 525
1.750 + 525 = 2.275
maka,harga pulpen perbatang agar mendapat keuntungan 30% adalah Rp. 2.275,00