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penjualan 40=44.000
keuntungan 44.000-32.000=12.000
32.000=100??
32.000/320=100
=>12.000/320=37,8
jadi keuntungan = 37,8%
1100-800=300
300×40=12000
=12000÷32000×100
=0,375×100
=37,5%