36. Dart Company's accounting records indicated the fol- lowing information: Inventory. 1/1/11 $ 500.000 Purchases during 2011 2,500,000 Sales during 2011 3.200,000 A physical inventory taken on December 31, 2011, resulted in an ending inventory of $575,000. Dart's gross profit on sales has remained constant at 25% in recent years. Dart suspects some inventory may have been taken by a new employee. Al December 31, 2011, what is the estimated cost of missing inventory? a $ 25,000 c. 175.000 b. 100 000 d. 25.000