On December 28, year 2, Kerr Manufacturing Co. purchased goods costing $50,000. The terms were FOB destination. Some of the costs incurred in connection with the sale and delivery of the goods were as follows: These goods were received on December 31, year 2. In Kerr's December 31, year 2 balance sheet, what amount of cost for these goods should be included in inventory? $54,500$52,000$53,500$50,000