Murton is a retailer in Illinois that sells lawn-care products to the public. Murton obtains its inventory from Dawson, a wholesale distributor in Indiana. On January 10, Murton ordered $20,000 in lawn-care products from Dawson. The goods were shipped to Murton "F.O.B. Destination" and were also insured while in-transit. Should Murton include the shipping and insurance costs in the value of this new inventory?