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Swifty Inc. had beginning inventory of $23,100 at cost and $32,000 at retail. Net purchases were $155,200 at cost and $206,000 at retail. Net markups were $11,300, net markdowns were $7,000, and sales were $181,000.
Question 1: Calculate the ending inventory at cost using the retail method. (Round intermediate calculation to 2 decimal places, e.g. 15.21% and the final answer to 0 decimal places, e.g. 5,275.)
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