You have been presented with commercial documents by a Licensed Customs Broker of Importer Bullseye Ltd. In Guyana. The documents presented to you include an invoice for $20,000 FOB for an importation of 100pcs pistols which were produced by Targets Inc. in Germany. Bullseye Ltd. has supplied the following goods and services to Targets Inc. free of charge: a) A new design and blueprints which were produced in Brazil at a cost of $2000. b) 100 pistol barrels produced in Brazil at costs of: i. $40 per barrel, FOB Brazil ii. $5 per barrel, airfreight to Germany iii. $2 per barrel, import duty into Germany c) A new die for producing the trigger assembly where the original cost was $5000 delivered to Targets Inc. in Germany. The estimated life of the new die is 500 pieces pistols. Bullseye Ltd. has a contract to purchase 500 pistols from Targets Inc. and the parties have an option to renew the contract. The importation to be valued consists of 100 pistols. However, Bullseye Ltd. wishes to apportion the cost of the die over the contract quantity. How would you treat the above shipment for valuation purposes? Provide all relevant references. Transactions/Agreements: - Invoice for $20,000 FOB for an importation of 100pcs pistols produced from Germany. - Guyana gives the following to Germany free of charge: $2000 blueprints from Brazil 100 pistol barrels produced in Brazil at costs of: $40 per barrel, FOB Brazil $5 per barrel, airfreight to Germany $2 per barrel, import duty into Germany $5000 trigger die Guyana has a contract to purchase 500 pistols from Germany. - The importation to be valued consists of 100 pistols. - Guyana wishes to distribute the cost of the die ($5000) over the contract quantity (500).