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U =HJ-HB
Rp 1.020.000 – Rp 990.00
= Rp 30.000
4. HB Rp 13.500.00 + 750.000 = 14.250.000
U = Rp 1.500.000
U = HJ-HB
Rp 1.500.000 +14.250.000
HJ Rp 15.750.000
5. Harga penjualan = Rp 540.000 1 lusin
540.000/12 = Rp 45.000
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