An entity dedicated to the commercialization of household appliances acquired 200 televisions for sale. The purchase price of each television is $ 833,000, including 19% VAT. The entity must additionally pay $ 15,000,000 corresponding to tariffs. The entity had to transport the inventory from the port to its warehouse, for which it incurred an expense of $ 9,000 for each unit of merchandise. He then paid an additional $ 500 for each unit, corresponding to loading and unloading the merchandise.