Using the following cost information regarding finished goods, what would be the ending value of the finished goods inventory if the market value of the goods is $200,000? 
Definitions:
Testable Hypotheses
A proposition that can be experimentally evaluated to determine its validity.
Existing Theory
An established set of ideas or principles aimed at explaining facts or phenomena, already supported by a significant amount of empirical evidence.
Subsequent Research
The studies or investigations conducted after a preliminary study to further explore a subject or hypothesis.
Replicated
The process of conducting a research study again to verify its results and ensure reliability and validity.
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