Sheyan Auto $-$ Parts located in Montreal has imported $2000$ PCs of "Polyurethane Rear Trunk spoiler for car $"$ from Philippine base on CFR USD $25$ per unit. the freight charge and insurance for this shipment are USD $4,500,$ and $1,500$ respectively.

Rate of Exchange:

Date of Shipment: USD $1=$ CAD $1\mathrm{.}3564$

Date of Arrival: USD $1=$ CAD $1\mathrm{.}3685$

Based on the above Scenario and a blank B$3$

What should be inserted in field $28$ of B$3?$