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In 2015. Dakota Company had net sales (at retail) of $143.000. The above additional information is available from its records at the end of 2015.

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In 2015. Dakota Company had net sales (at retail) of $143.000. The above additional information is available from its records at the end of 2015. Use the retail inventory method to estimate Dakota's 2015 ending inventory at cost (Round cost ratio to the nearest whole percentage.)

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