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hrga 1 kodi = 45.000
untung = 17,5%
1 kodi = 20 buah
maka :
besar untung = 17,5% x 45.000 = Rp 7.875
Jadi :
hrga jual seluruh pulpen = 45.000 + 7.875 = Rp 52.875
harga jual per pulpen = 52.875 / 20 = Rp 2.643,75
= Rp 2.644
= Rp 2.600