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ATC company has the following information is available for June, 2018 Cost Re Investory, 1 Jan $ 60,000 $ 100.000 Purchases 270,000 350,000 Purchase returns 2.500 1,500 Freight in 5.500 Net markups 9,500 Net markdowns 16.000 Sales 400.000 Sales discount 3.500 If ABC company uses the cost method to determine its ending inventory at cost what is the amount of investory (at cost) at 30 Jan, 20187 O A $27,200 O a $45,500 Oc$34.261 O 0,558 303