A car dealer acquires a used car for $12,000, with terms FOB shipping point. Compute total inventory costs assigned to the used car if additional costs include B $110 for transportation-in. $200 for shipping insurance. $790 for car import duties. $140 for advertising. $1,200 for sales staff salaries. $160 for trimming shrubs. Item Cost Included in Inventory Cost Expensed as incurred Used car $ 12,000 Transportation-in Import duties Insurance during shipment Advertising Sales staff salaries Trimming shrubs 110 790 200 140 1,200 160 Total $ 14,600