Zanesville Pots Co. uses the conventional retail method to estimate ending inventories. The following data has been summarized for the year ended December 31, 2018: 
Required:
Estimate the cost of ending inventory applying the conventional retail method.
Definitions:
Outgroup Homogeneity Effect
The perception that members of an outgroup are more similar to each other than they actually are, often leading to stereotyping.
Similar
Having a resemblance or likeness, often referring to characteristics or qualities that are common between entities.
Ultimate Attribution Error
A bias in which negative behaviors by out-group members are attributed to their character, while similar actions by in-group members are attributed to situational factors.
Outgroup
A social group to which a person does not identify or belong, often perceived as fundamentally different or inferior.
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