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20 unit sepeda=Rp 750.000.,- x20=Rp 15.000.000
harga sepeda+biaya angkut=Rp 15.000.000+Rp 100.000
=15.100.000
harga penjualan=Rp 775.000x20
=Rp 15.500.000
harga penjualan-modal=Rp 15.500.000-Rp 15.100.000
=Rp 400.000,-