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B- The home office of Farah Company, bills its only branch at a markup of 25% above home office cost for all merchandise shipped to

B- The home office of Farah Company, bills its only branch at a markup of 25% above home office cost for all merchandise shipped to Habiba branch. During 2019 the home office shipped merchandise to the branch at a billed price of $ 30,000.Habiba branch inventories for 2019 were as follows:

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