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The cost of the inventory items of Bartlett Ltd at the end of year 2 0 2 3 corresponds to 4 2 , 0 0

The cost of the inventory items of Bartlett Ltd at the end of year 2023 corresponds to 42,000. The selling price is 45,000 but the costs related to the selling and delivery of the inventory items are 9,000.what is The value of the inventory at the end of year 2023 ?

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