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 $50,000, less 58 HST on invoice price, $ 7,125 Interest on borrowed money between the time the deposit was paid and the goods were delivered, $965 Delivery charges, paid by the supplier, $1,440 Required: Calculate the value to include in inventory of Yarn Imports Corp. Value to be included in inventory