The following costs were associated with the acquisition of an inventory item purchased by a firm (the item is to be resold by the firm): Freight costs, FOB shipping point $2,000 Sales and excise taxes 800 Interest on debt used to purchase item 600 Special material added to item by firm 900 Labour costs to add the special material 400 Gross invoice price 90,000 Terms: 3/10, n/30 Payment was made on the 12th day after purchase What is the proper inventoriable cost for this item of inventory? A) $90,100 B) $92,000 C) $91,400 D) $94,100 Is there any list of inventoriable costs? I don't know how to identify inventoriable costs except few items.. Thank you