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The following units of an inventory item were avallable for sale during the year: The firm uses the periodic inventory system. During the year, 23

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The following units of an inventory item were avallable for sale during the year: The firm uses the periodic inventory system. During the year, 23 units of the item were sold. The value of ending inventory rounded to the nearest doliar using average cost is (Round average cost per unit to three decimal place.) a. 51,196 b. $1,316 C. $2,385 d. $1,228

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