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Carlson Auto Dealers Inc. sells a handmade automobile as its only product. Each automobile is identical; however, they can be distinguished by their unique ID number. At the beginning of 2011, Carlson had three cars in inventory, as follows:
Car ID Cost
203 ...... $60,000
207 ........ 60,000
210 ........ 63,000
During 2011, each of the three autos sold for $90,000. Additional purchases (listed in chronological order) and sales for the year were as follows:
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