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hrga 2 peti = 320.000
bruto = 20x 2 = 40 kg
tara = 10%
hrga jual = 9.500/kg
maka :
tara = 10% x 40 = 4kg
Netto = 40 - 4 = 36 kg
Hrga jual total = 9,500 x 36 = Rp 342.000
Jadi utung = 342.000 - 320.000 = Rp 22.000