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Walberg Associates, antique dealers, purchased the contents of an estate for $38, 500 Terms of the purchase were FOB shipping point, and the cost of transporting the goods to Walberg Associates' warehouse was $1 700 Walberg Associates insured the shipment at a cost of $250 Prior to putting the goods up for sale, they cleaned and refurbished them at a cost of $590. Determine the cost of the inventory acquired from the estate