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A costume jewelry department showed the following figures for a six month period: Net sales: 123,000; Purchase (at retail) 95,000; Opening inventory (Feb. 1) 65,000;

A costume jewelry department showed the following figures for a six month period: Net sales: 123,000; Purchase (at retail) 95,000; Opening inventory (Feb. 1) 65,000; Markdowns 8,000; Employee discounts 3,600; Physical count (July 31) 31,000. What is overage in percentage (Show two decimal places)?

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