Can someone help me find the answer and solutions for these questions?

1. 

Xylen Company purchased inventory for cash. The details thereof were as follows: Invoice price (no VAT is charged on these goods) 850,000 Rebate offered to the entity by the supplier 10,000 Assuming the terms of the agreement made it clear that the rebate was a reduction to the invoice price of the inventory, what is the total amount of inventoriable cost