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Harga Penjualan = Rp. 10.00
Rugi = Harga Pembelian - Harga Penjualan
= Rp. 20.000 - Rp. 10.000
= Rp. 10.000
Prosen = Rugi : Harga pembelian x 100%
= Rp.10.000 : Rp.20.000 x 100%
= 50%