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Pembelian bersih
= pembelian + beban angkut pembelian - retur pembelian - potongan pembelian
= 80 + 2 - 5 - 1
= 76
HPP = 86
persediaan awal + pembelian bersih - persediaan akhir = 86
persediaan awal + 76 - 20 = 86
persediaan awal + 56 = 86
persediaan awal = 86 - 56
persediaan awal = 30