on december 28, kerr manufacturing co. purchased goods costing $50,000. the terms were f.o.b. destination. some of the costs incurred in connection with the sale and delivery of the goods were as follows: packaging for shipment $1,000 shipping $1,500 special handling charges $2,000these goods were received on december 31. in kerr's december 31 balance sheet, what amount of cost for these goods should be included in inventory?