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5 kodi = 5 × 20 = 100 buah
1 lusin = 12 buah
6 lusin = 6 × 12 = 72
jumlah jepit yang belum terjual = jumlah jepit rambut - jumlah jepit yang terjual
= 100 - 72
= 28
jadi, jumlah jepit yang belum terjual = 28 buah.