QS 6-2 Inventory costs LO C2 A car dealer acquires a used car for $16,000, terms FOB shipping point. Additional costs in obtaining and offering the car for sale Include: $210 for transportation-in. $120 for insurance during shipment. $860 for import duties. $160 for advertising $1,300 for sales staff salaries. For computing inventory, what cost is assigned to the used car? . Included in Cost Inventory Cost 16.000 210 Expensed as incurred $ 860 Cont Transportation in Import duties Insurance during shipment Advertising Salostal salarios Total 120 100 1,300 18,650