Company made total purchases of $ $275$ comma $000$ in the most current year. It paid freight in of $ $3$ comma $000$ on its purchases. Freight$$ out, the cost to deliver the merchandise when it was sold to Bargain$\text{'}$s $$customers$,$ totaled $ $9$ comma $600.$ Of the total purchases Bargain made during the$$ period, it returned $ $27$ comma $000$ of the merchandise. Bargain took advantage of $ $2$ comma $900$ of purchase discounts offered by its vendors. What was Bargain$\text{'}$s cost of$$ inventory?

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Part $1$

Bargain's cost of inventory is$\text{'}$