Norman Geological Surveys located in Baltimore, Maryland purchased surveying equipment from a manufacturer in Raleigh, North Carolina for $26,100. Norman incurred the following additional charges in relation to the equipment: Total Freight from Raleigh to Baltimore 52240. Norman and the seller divided these charges amongst themselves in the following ratio: Norman 43%; Manufacturer 57%. Insurance premium on equipment while in transit $400 Insurance premium on equipment for first year $300 Installation of Equipment: $700 Testing of Equipment to make sure it was installed properly: 5225 Sales Taxes 51827 Calculate the cost of the equipment on Norman's books? Round your calculations to the nearest dollar