1. 24*20*18/1728*35.315=0.142
2.(75X0.142 ) / 20=0.53
3.(120/30.52)/(1-10%)/(1-12%)=4.96
4.(120/30.52+0.53)/(1-10%)/(1-12%)/(1-5%)=4.96
傭金
5(120/30.52+0.53)/(1-10%)/(1-12%)/(1-1.15*0.32%)=5.65