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Modal + Laba = Penjualan
108.000 + 20%M = Jual
108.000 + 20/100*108.000 = jual
108.000 + 21.600 = 129.600 (seluruh)
129.600 ; 6kg = 21.600 perkg
Jadi pak marta harus jual Rp21.600 perkgnya
HB = 12.000/kg
Laba = 20%
Laba = 12.000 × 20%
Laba = 2.400/kg
HJ = HB + Laba
HJ = 12.000 + 2.400
HJ = 14.400/kg
Jadi, harga jual yg harus dijual Pak Marta adalah 14.400/kg