5. Navigator, Inc. buys 500 vintage Beach Boys records from a distributor for a total cost of $60,000. Two types of records are purchased, each with varying expected sales prices, as indicated below: Type Greatest Hits # of records Surfin' USA 300 200 Sales price per record $200 $150 What will be Navigator's historical cost per record for the Surfin' USA records purchased (based on the relative sales value methody? Enter your answer-as-a-positive number below