Current Attempt in Progress Sunland Manufacturing Inc. shipped finished goods inventory with a total cost of $49,000 to FFA Retailing Ltd. on May 1. The agreement between the two companies was that FFA was to sell the product on consignment for Sunland Manufacturing. Sunland incurred $5,200 in shipping costs in order to ship the merchandise. FFA paid a local newspaper $2,600 for advertising costs (which Sunland promised to reimburse). At September 30, the end of the accounting year for both companies, FFA had sold 75% of the merchandise for total sales of $65,900. FFA notified Sunland of the sales, retained a 20% commission, and remitted the cash due to Sunland.