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6 lusin = 6 × Rp.15.000,- = Rp.90.000,-
1 lusin = 12 pensil
6 lusin = 6 × 12 pensil = 72 pensil
untung yang diinginkan = Rp.36.000,-
pendapatan yg diinginkan
= Rp.90.000,- + Rp.36.000,- = Rp.126.000,-
harga pensil/batang
= Rp.126.000,- : 72 = Rp.1.750.000