Harvey's Junk Jewelry started business January 1, 2011, and uses the LIFO retail method to estimate ending inventory. Listed below is data accumulated for the year ended December 31, 2011:

Harvey's Junk Jewelry started business January 1, 2011, and uses the LIFO retail method to estimate ending inventory. Listed below is data accumulated for the year ended December 31, 2011:



(cost, retail)
beginning inventory:(15,000; 23,000)
purchases:(49000; 78000)
freight-in: (2500; 0)
purchase returns:(1700; 2600)
net markups:(0; 2000)
net markdowns:(0, 4100)
net sales:(0; 70600)
employee discounts:(0; 700)

To the nearest thousand, the estimated ending inventory at cost is:



A. $16,000.
B. $15,000.
C. $13,000.
D. $19,000.


Answer: A. $16,000.


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