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untung = 15/100 x 96.000 = 14 400
penjualan 75% = 72.000 + 14.400 = 86.400
25/100 x 96.000 = 24.000
rugi = 10/100 x 96.000 = 9.600
penjualan 25% = 24.000 - 9.600 = 14.400
total penjualan = 86.400 + 14.400 = 100.800