Gard Company sells basketball hoops and is analyzing the following inventory information at year-end 2025. Gard had the following information for basketball hoops in its general ledger for the year 2025.

	Basketball hoops purchased for resale		507,500
	Purchase returns		9,000
	Marketing expense		7,100
	Freight-in		19,220
	Interest on notes payable to vendors		4,100
	Freight-out (delivery expense on sales)		22,650
	Cash discounts on purchases		5,190
What is Gards inventoriable cost related to basketball hoops for 2025?