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The following information was taken from the accounting records of Indigo Ltd . and Cullumber Ltd . at October 3 1 , 2 0 2

The following information was taken from the accounting records of Indigo Ltd. and Cullumber Ltd. at October 31,2024. The two companies are competitors.
\table[[,Indigo Ltd.,Cullumber Ltd.],[Ending inventory, Oct. 31,2023,$384,000,$148,000
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