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X sold inventory to Y costing $50,000 for $60,000. 15% of these inventories were still held by Y. Is it 0.15 times $10,000 or 0.15

X sold inventory to Y costing $50,000 for $60,000. 15% of these inventories were still held by Y. Is it 0.15 times $10,000 or 0.15 times $60,000 when calculating the unsold inventory?

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