Persentase untung x harga beli = harga jual – harga beli
25% x Hb = Rp200.000 – Hb
25/100 x Hb = 200.000 – Hb
0,25 Hb = 200.000 – Hb
0,25Hb + Hb = Rp200.000
1,25 Hb = Rp200.000
Hb = Rp200.000 : 1,25
Hb = Rp200.000 : 125/100
Hb = Rp200.000 : 5/4
Hb = Rp40.000 x 4