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In 2017, Dakota Company had net sales (at retail) of $133,000. The above additional information is available from its records at the end of 2017.

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In 2017, Dakota Company had net sales (at retail) of $133,000. The above additional information is available from its records at the end of 2017. Use the retail 2017 ending inventory at cost (Round cost ratio to the nearest whole percentage.)

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