On May 31,2023 , Sunland Company consigned 180 freezers, costing $700 each, to Sandhill Company. The cost of shipping the freezers amounted to $680 and was paid by Sunland. On December 30,2023 , a report was received from the consignee, inclicating that 90 freezers had been sold for $690eash. Remittance was made by the consignee for the amount due after deducting a commission of 8%, advertising of $200, and total installation costs of $500 on the freezers sold. (a) Calculate the inventory value of the units unsold in the hands of the consignee. Inventory value of units unsold