Mary Ann's Hat Shop received a shipment of hats for which it paid the wholesaler \(\$ 2,940\). The price of the hats was \(\$ 3,000\), but Mary Ann's was given a \(\$ 60\) cash discount and required to pay freight charges of \(\$ 70\). In addition, Mary Ann's paid \(\$ 100\) to cover the travel expenses of an employee who negotiated the purchase of the hats. What amount should Mary Ann's include in inventory? Why?