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= 72.000.000 - 70.000.000
= 2.000.000 (keuntungannya)
untung= Hj - Hb
= 72.000 - (65.000+5.000)
= 72.000 - 70.000
= 2.000
P.U = 2.000/70.000 x 100%
= 2.85%