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(500 × 30.000) + 200.000
= 15.200.000
Keuntungan = 30/100 × 15.200.000
= 4.560.000
Total harga jual = 15.200.000 + 4.560.000
= 19.760.000
Harag jual kaos = 19.760.000 : 500
= Rp.39.520