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100% + 12,5% = 112,5%
Penjualan = 112,5% x Harga Beli
675,000 = 112,5% x Harga Beli
Harga Beli = 675,000 : 112,5%
Harga Beli = 675,000 x 100/112,5
Harga Beli = 600,000 (E)