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Stark Department Store estimates inventory by using the retail inventory method. The following information was developed:

At Cost At Retail

Beginning inventory $ 365,000 $590,000

Goods purchased 1,267,000 1,960,000

Net sales 1,800,000

The estimated cost of the ending inventory is

a.

$463,983

b.

$480,000

c.

$582,261

d.

$750,000

e.

None of the above is correct