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untung = 27.000
% untung = 15%
maka :
a. Hrga pembelian
% U = harga jual-harga beli/hrga beli x 100%
15% = 27.000/hrg beli x 100%
hrga beli = 27.000/ 0,15
harga beli = Rp 180.000
b. Hrga jual = Hrga beli + untung
= 180.000 + 27.000
= Rp 207.000
= 20/3*27000
= 180000
harga penjualan = 180000 + 27000
= 207000