On May 31, 2020, Cullumber Company consigned 70 freezers, costing $500 each, to Bramble Company. The cost of shipping the freezers amounted to $960 and was paid by Cullumber Company. On December 30, 2020, a report was received from the consignee, indicating that 35 freezers had been sold for $590 each. Remittance was made by the consignee for the amount due after deducting a commission of 8%, advertising of $250, and total installation costs of $370 on the freezers sold. Part 1 Calculate the inventory value of the units unsold in the hands of the consignee. Inventory value ofunits unsold $