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276 + 24 = 300
24000 / 300= 80 vacas
32 * 24 = 768 es la perdida
768 + 1392 = 2160
80 - 32 = 48 vacas restantes
2160 / 48 = 45
276 + 45 = 321
321 * 48 = 15408
las 48 vacas restantes las tiene que vender a 15408 para poder tener una ganancia de 1392