Yarn Imports Corp. is preparing an inventory listing, and is assigning a cost to inventory that arrived on December $29,$ two days before the end of the year. The following elements of potential cost have been identified:

Invoice price$$ the amount was prepaid when the goods were ordered because the supplier offered a $5\%.$

discount for payment up front. Goods were custom$-$manufactured for Yarn after the order date.

The invoice price was for $$68,800,$ less $5\%$

HST on invoice price, $$9,804$

Interest on borrowed money between the time the deposit was paid and the goods were delivered, $$570$

Delivery charges, paid by the supplier, $$1,980$

Required:

Calculate the value to include in inventory of Yarn Imports Corp.