On May 3, 2025, Surland Comparry consigned BD freezers, costing $490 each, to Novak Company. The cost of shipping the freezers amounted to $870 and was paid by Sunland Company. On December 30,2025 , a report was received from the consignee, indicating that 40 freezers had been sald for $670 each. Remittance was made by the consignee for the amount due after deducting a commission of 6%, advertising of $210, and tatal installation costs of $300 on the freezers sold. (a) Compute the irwentory value of the units ursold in the hands of the consignee at the end of 2025. (Do not round intermediate calculations. Round answers to 0 decimal places, eg 5,275. Imventary value $