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Problem 1: On May 3, 2019, Eisler Company consigned 80 freezers, costing $500 each, to Remmers Company. The cost of shipping the freezers amounted to $840 and was paid by Eisler Company. On December 30, 2019, a report was received from the consignee, indicating that 40 freezers had been sold for $750 each. Remittance was made by the consignee for the amount due, after deducting a commission of 6%, advertising of $200, and total installation costs of $320 on the freezers sold. What is the inventory value of the units unsold in the hands of the consignee?
a) $20,200
b) $20,220
c) $20,400
d) $20,420
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