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HB = 640.000 ---> 2lusin = 2.12 = 24 buah
HJ = 24-8
= 16 x 34.000
= 544.000
rugi = 640.000 - 544.000
= 96.000
jadi, %R = R/HB x 100%
= 96.000/640.000 x 100%
= 15%