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= 340.000,-
J = 20 X 70.000 = 140.000,-
= 10 X 6.000 = 60.000,-
= 140.000 + 60.000 = 200.000,- (RUGI)
R = 340.000 - 200.000 = 140.000,-
%Rugi = R/B X 100 %
= 140.000/340.000 X 100%
= 41,17 %