Q. Eisler Company consigned 80 freezers, costing $500 each, to company. The cost of shipping the freezers amounted to$840 as well as was paid by Eisler Company. On December 30, 2010, a report was received from the consignee, indicating that 40 freezers had been sold for $750 each. Remittance was made by the consignee for amount due, after deducting a commission of 6%, advertising of $200, as well as total installation cost of $320on the freezers sold:

Calculate the inventory value of the units unsold in the has well as of the consignee.