Benson Company, acquired a machine that involved the following expenditures and related factors:

Gross invoice price

$38,000

Sales tax

1,425

Cash discount taken

570

Freight

675

Assembly of machine

900

Installation of machine

1,350

Assorted spare parts for future use

2,700

Tuning and adjusting machine before use

450

The initial accounting cost of the machine should be:

Select one:

A. $33,870

B. $42,230

C. $30,030

D. $32,730

E. None of the above