J1,200 350,000 385,000 Caiculate Wooden's profit margin ratio for each of the three years. 37. During physical stock take in one of its sports shops, Severino recorded the following: Product Helmets Units Cost per unit $23 $18 $36 $ 7 $27 Using the lower of cost or market value for ending inventory applied individually, calculate any shrinkage. 15 11 20 Market value per unit $21 $16 Bats Shoes Balls Uniforms $33 $ 8 $28 40 28 A Total Book cost Total Market Cost Total Market Cost (Collectively) 15x$21 315 11x$16 176 20x$33= 660 40x$ 8=320 28x$28 = 784 2,255 (Individually) $315 15x$25 375 11x$18= 198 20x$36=720 40x$ 7= 280 28x$27 =756 Totals 2.329 Collectively 176 660 280 756 2.187 A - C= $142 A-B $74; Individually