Carla VistaCo., a wholesale company, had the following information in its general ledger for the year 2018.

Merchandise purchased for resale $545,000

Purchase returns $8,500

Marketing expense $6,400

Freight-in $20,000

Interest on notes payable to vendors $5,000

Freight-out (delivery expense on sales) $23,700

Cash discounts on purchases $5,240

What isCarla Vista's inventoriable cost for 2018?

I believe merchandise purchased for resale counts as inventory, as does Freight in. I don't think interest on notes payable to vendors and marketing expense is counted as inventory