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Unrelated to the above, on August 15, 2020 Burnaby Company consigned 100 treadmills, costing $200 each to Costco Company. The cost of shipping the treadmills amounted to $800 and was paid by Burnaby Company. On December 31, 2020, an account sales report was received from the consignee, reporting that in 2020, 90 treadmills were sold for $450 each. The consignee remitted the amount due after deducting a commission fee of 10% and advertising costs of $500.
1. Calculate the inventory value of the unsold units remaining on the consignee's property at December 31, 2020.
2. Calculate the consignor's profit on the units sold in 2020.
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