Johnson Corporation had beginning inventory of $20,000 at cost and $35,000 at retail. During the year, it made net purchases of $180,000 at cost and $322,000 at retail. Johnson nude sales of $300,000. Assuming a price index of 100 at the beginning of the year and 110 at the end of the year, compute Johnson’s ending inventory at cost using the dollar-value LIFO retail method.
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