? = {29.7% of (97.72 × 40.04)} ÷ 3.92
ATQ, ? = {29.7% of (97.72 x 40.04)} ÷ 3 92 ? {30% of (98 x 40)} ÷ 4 ? - (0.3 x 3920)÷ 4 1176 ÷4 ? = 294
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