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The following data concerning the retail inventory method are taken from the financial records of NCT Company.
Cost Retail
Beginning inventory P 49,000 P 70,000
Purchases 224,000 320,000
Freight-in 6,000
Net markups 20,000
Net markdowns 14,000
Sales 336,000
Sales returns 18,000
Problem 1: What is the ending inventory at retail?
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