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225 .000 x 5 = 1.125.000
25.000 x 5 = 125.000
1.125.000 - 125.000 = 1.000.000
jadi biaya produksinya 1.000.000
2) 14.600 - 12.000 = 2.600
2600/ 12.000 x 100% = 21,67%
3) 10.000 x 25/100 = 2500
10.000 + 2500 = 12.500