1. Harga beli 1 lusin (12 buah) = Rp 240.000,00
Harga jual 1 lusin (12 buah) = 12 x 22.500 = Rp 270.000,00
Untung = harga jual - harga beli = 270.000 - 240.000 = Rp 30.000,00
Prosentase = untung/harga beli x 100 % = 30.000/240.000 x 100 % = 12,5 %
2. Harga beli 1 kg (10 ons) = Rp 4.800,00
Harga jual 1 kg (10 ons) = 10 x 600 = Rp 6.000,00
Untung = harga jual - harga beli = 6.000 - 4.800 = Rp 1.200,00
Prosentase = untung/harga beli x 100 % = 1.200/4.800 x 100 % = 25 %