Given the following cost data, what type of cost is shown? 
Definitions:
Sales Returns
Refers to the process of customers returning previously purchased merchandise back to the seller, and the seller, in turn, refunds the customer's money or offers credit.
Perpetual Inventory System
An inventory accounting system that records the sale or purchase of inventory immediately through the use of computerized point-of-sale systems and enterprise asset management software.
Perpetual Inventory System
An inventory management method where updates are made continually to record each sale or purchase of inventory.
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