Walberq Associates. antique dealers, purchased the contents of an estate for $39,300 Terms of the purchase were FOB shipping point and the cost of transporting the goods to Walberg Associates' warehouse was $2,100 Walberg Associates insured the shipment at a cost of $330 Prior to putting the goods up for sale, they cleaned and refurbished them at a cost of $670 Determine the cost of the inventory acquired from the ostate