Festo Jewelers Ltd, purchased store fixtures, display cases, and a maximum-security commercial safe for a lump-sum price of $34,000 from a bankrupt competitor. Appraised values were as follows: store fixtures, $26,000; display cases. $29,000; commercial safe, $25,000 Required: What cost should be recorded for the commercial safe? (Do not round Intermediate calculations.) Cost of commerciale 5 11.050