You were assigned to audit the inventories of Rager Inc. in relation to your audit firm's audit of the company's financial statements as of and for the period ended December 31, 2018: Since internal control over inventories were good, your audit manager simply asked you to render analytical procedure to test the reasonableness of the inventory balance. The following information were made available by Rager Inc.'s accountant:

COST

Beginning inventory $1,020,000

Purchases $13,072,500

Freight in $300,000

Purchase return $450,000

Purchase allowance $270,000

Departmental transfer debit $300,000

Departmental transfer credit $600,000

Net markup -

Net markdown -

Sales -

Sales returns and allowances -

Sales discounts -

Employee discount -

Normal Spoilage and Breakages $120,000

Abnormal Spoilages and Breakages -

RETAIL

Beginning inventory $1,920,000

Purchases $22,155,000

Freight in -

Purchase return $750,000

Purchase allowance -

Departmental transfer debit $425,000

Departmental transfer credit $1,200,000

Net markup $450,000

Net markdown $1,425,000

Sales $19,800,000

Sales returns and allowances $450,000

Sales discounts $500,000

Employee discount $300,000

Normal Spoilage and Breakages $600,000

Abnormal Spoilages and Breakages $200,000

The company reported inventories at $400,000 as a result of its physical count on December 31, 2018, what is the amount of estimated ending inventory shortage/overage as a result of your audit procedures? (round off cost% to nearest whole number, eg: xx%)