What are the possible calculations for the item sell values?

What are the possible calculations for the item sell values? - Collection of eyeglasses on shelves in store

I've been reading the PBE about Cull.

Now here's the thing. So far the item provides you 1 extra gold per each minion killed, and for a total of 100 minions, it rewards with an extra 300 amount, which makes it 400 gold reward, which is almost the same amount of money to buy this item.

Now, what if you sell it? How much is it worth selling? Would it be even less or more than the memorable early game item Doran's Blade? (440g buy cost - 176g sell cost)

Succesively I wonder, how does League calculate the sell values?

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What are the possible calculations for the item sell values? - Unrecognizable people walking in local bazaar near stalls with various goods and souvenirs and traditional clothes on sunny day in Marrakesh

What are the possible calculations for the item sell values? - Aged souvenir shop with various gifts and vintage goods placed on wooden shelves

What are the possible calculations for the item sell values? - Showcase with various retro items

How do you calculate how much I should sell an item for?

How to Calculate Selling Price Per Unit

Determine the total cost of all units purchased.

Divide the total cost by the number of units purchased to get the cost price.

Use the selling price formula to calculate the final price: Selling Price = Cost Price + Profit Margin.

How do you calculate product sales?

Sales revenue is calculated by multiplying the number of products or services sold by the price per unit.

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