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[ 1 0 % ] S V has merchandise available for sale costing $ 4 0 0 , 0 0 0 for the year, which

[10%]SV has merchandise available for sale costing $400,000 for the year, which has retail prices totaling $1M. SV determined that inventory on hand at the end of the year has a total retail value $100,000. How much is estimated ending inventory and estimated COGS under retail method?
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