Hilo Inc. purchased 2,000 units of Air Purifier from overseas and incurred the following costs: - purchase price: $10,000 : - FOB shipping point freight charges: $900; - insurance during transit is $300. During the sales of the Air Purifiers, Hilo incurred additional costs of $1,200 for advertising and $5,000 for sales commissions. Compute the cost that should be assigned to the 2,000 units of Air Purifier. $10,000 $11,200 $17,400 $12,400