In October, Nicole of Nicole$$s Getaway Spa $($NGS$)$ eliminated all existing inventory of cosmetic items. The trouble of ordering and tracking each product line had exceeded the profits earned. In December, a supplier asked her to sell a prepackaged spa kit. Feeling she could manage a single product line, Nicole agreed. NGS would make monthly purchases from the supplier at a cost that included production costs and a transportation charge. The spa would use a perpetual inventory system to keep track of its new inventory. On December $31,$ NGS purchased $10$ units at a total cost of $$6\mathrm{.}00$ per unit. NGS purchased $30$ more units at $$8\mathrm{.}00$ in February, but returned $5$ defective units to the supplier. In March, NGS purchased $15$ units at $$10\mathrm{.}00$ per unit. In May, $50$ units were purchased at $$10\mathrm{.}00$ per unit; however, NGS took advantage of a $2\mathrm{.}00/10,$ n$/30$ discount from the supplier. In June, NGS sold $50$ units at a selling price of $$12\mathrm{.}30$ per unit and $35$ units at $$10\mathrm{.}30$ per unit. $1.$ State whether the transportation cost included in each purchase should be recorded as a cost of the inventory or immediately expensed.