JAWABAN MATERI SPM
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Anggaran HPP
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Anggaran Penjualan
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Roti
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HPP
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Unit
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@
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Roti
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Penjualan
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Unit
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@
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Bakar
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2.200.000
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100
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22.000
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Bakar
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3.000.000
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100
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30.000
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Tape
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1.600.000
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80
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20.000
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Tape
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2.200.000
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80
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27.500
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Kukus
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1.260.000
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70
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18.000
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Kukus
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1.750.000
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70
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25.000
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Realisasi HPP
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Realisasi Penjualan
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Roti
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HPP
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Unit
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@
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Roti
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Penjualan
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Unit
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@
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Bakar
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3.875.000
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155
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25.000
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Bakar
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5.037.500
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155
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32.500
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Tape
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2.200.000
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100
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22.000
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Tape
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3.000.000
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100
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30.000
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Kukus
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2.200.000
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110
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20.000
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Kukus
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3.410.000
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110
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31.000
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Realisasi Penjualan
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Roti
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Penjualan
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Roti
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Unit
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@ Anggaran
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Unit *@ Anggaran
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Bakar
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5.037.500
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Bakar
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155
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30.000
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4.650.000
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Tape
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3.000.000
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Tape
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100
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27.500
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2.750.000
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Kukus
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3.410.000
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Kukus
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110
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25.000
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2.750.000
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Jumlah
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11.447.500
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Jumlah
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10.150.000
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Anggaran
Penjualan
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Roti
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Penjualan
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Bakar
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3.000.000
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Tape
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2.200.000
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Kukus
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1.750.000
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Jumlah
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6.950.000
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Selisih Harga =
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Penjualan Sesungguhnya-(Vol Penjualan
Sesungguhnya x Harga Anggaran)
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=
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11.447.500
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-
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10.150.000
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=
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1.297.500
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Selisih Volume =
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(Vol Penjualan
Sesungguhnya x Harga Anggaran) - Anggaran Penjualan
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=
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10.150.000
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-
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6.950.000
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=
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3.200.000
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Realisasi HPP
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Roti
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HPP
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Roti
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Unit
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@ Anggaran
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Unit *@ Anggaran
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Bakar
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3.875.000
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Bakar
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155
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22.000
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3.410.000
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Tape
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2.200.000
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Tape
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100
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20.000
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2.000.000
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Kukus
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2.200.000
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Kukus
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110
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18.000
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1.980.000
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Jumlah
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8.275.000
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Jumlah
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7.390.000
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Anggaran HPP
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Roti
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HPP
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Bakar
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2.200.000
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Tape
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1.600.000
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Kukus
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1.260.000
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Jumlah
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5.060.000
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Selisih HPP = HPP Sesungguhnya - (Vol
Penjualan Sesungguhnya x Harga Anggaran)
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=
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8.275.000
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-
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7.390.000
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=
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885.000
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Selisih Volume = (Vol Penjualan Sesungguhnya
x Harga Anggaran)- Anggaran HPP
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=
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7.390.000
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-
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5.060.000
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=
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2.330.000
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Anggaran
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Bakar
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Tape
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Kukus
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Jumlah
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Penjualan
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3.000.000
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2.200.000
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1.750.000
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6.950.000
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HPP
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2.200.000
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1.600.000
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1.260.000
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5.060.000
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Laba
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1.890.000
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Realisasi
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Bakar
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Tape
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Kukus
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Jumlah
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Penjualan
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5.037.500
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3.000.000
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3.410.000
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11.447.500
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HPP
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3.875.000
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2.200.000
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2.200.000
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8.275.000
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Laba
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3.172.500
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Jumlah Roti
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155+100+110=365
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Harga Standar/ Unit
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1.890.000 : 250Unit =
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7.560
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Total Laba Kotor
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365x7560 =
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2.759.400
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Selisih
Komposisi = (Total Penjualan-Total HPP)-Total Laba Kotor
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=
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(10.150.000-7.390.000)-2.759.400
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=
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600
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Selisih Volume =
Total Laba Kotor-Total Laba Kotor Anggaran
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=
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2.759.400-1.890.000
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=
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869.400
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