稅票成本=(開票價167.4 - 底價60)X10%=10.74
利潤=開票價167.4-底價60-稅票成本10.74=96.66
按中標價算利潤率=96.66/180X100%=53.7%
按底價算利潤率=96.66/60X100%=161.1%