Swain, Inc., acquired a machine that involved the following expenditures and related factors: Gross invoice price $28,500 Sales tax 1,425 Cash discount taken 570 Freight 675 Assembly of machine 900 Installation of machine 1,350 Assorted spare parts for future use 2,700 Tuning and adjusting machine before use 450 The initial accounting cost of the machine should be: Answer A. $33,870 B. $32,280 C. $30,030 D. $32,730 E. None of the above