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Question - In July 2012, Orange Pty Ltd had 100 items of inventory which had cost $50 each. During the year ended 30 June 2013, it purchased 1500 items at a cost of $50 each. Of these, 200 were returned to the supplier as they were damaged. During the year, 1200 items were sold for $80 each, but 50 were returned by customers. What was COGS for the year?
a. $47,500
b. $57,500
c. $60,000
d. $62,500
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