An electronics retailer purchases $20,000 of computers for resale. The retailer spends $500 in transportation cost, $2,000 in labor and parts to upgrade the computers and $300 to advertise them. What is the total cost of the inventory to the electronics retailer that would be included in the value of inventory?
Multiple Choice
A. $22,500
B. $20,000
C. None of the other alternatives are correct
D. $22,800
E. $20,500