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this research is to learn exactly the significant difference on finished product price of glass display in various workshop. By using population distri-buted freely with 15 samples of work units, the researcher wants to prove the work hypothesis by using Kruskal Wallis test, they are divided by 3 groups based on their work location with 5 work unit in each place. Based on Kruskal Wallis test, it proves that statistically the product price estimation is significant perceived from different location.
Kata kunci: harga pokok produk pesanan, harga pokok produk proses
