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On May $31,2023,$ Sheridan Company consigned $90$ freezers, costing $$600$ each, to Carla Vista Company. The cost of shipping the

freezers amounted to $$1,020$ and was paid by Sheridan. On December $30,2023,$ a report was received from the consignee, indicating

that $45$ freezers had been sold for $$890$ each. Remittance was made by the consignee for the amount due after deducting a

commission of $6\%,$ advertising of $$230,$ and total installation costs of $$510$ on the freezers sold.

$($a$)$

Calculate the inventory value of the units unsold in the hands of the consignee.

Inventory value of units unsold $

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$($b$)$

The parts of this question must be completed in order. This part will be available when you complete the part above.

$($c$)$

The parts of this question must be completed in order. This part will be available when you complete the part above.