ABC Co. purchased goods with invoice price of $3,000 on account on December 27, 20x1. The related shipping costs amounted to P50. The seller shipped the goods on December 31, 20x1. ABC Co. received th goods on January 2, 20x2 and settled the account on January 5, 20x2. How much is the capitalizable cost of the inventory purchased if the terms of the shipment are FOB shipping point, freight prepaid? N 2.950 0 (1) 3.050 3.000