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Berarti, 112.000 - 8.960 = 103.040
keuntungan = 25/100 × 103.040 = 25.760
= 112.000-8.960
=103.040
Harga jual= 103.040+ (25%*103.040)
= 103.040+25.860
= 128.900
Harga jual per lusin=128.900:8
=Rp. 16.112,5
= Rp. 16.113