On May $31,2023,$ Carla Vista Company consigned $120$ freezers, costing $\backslash (\backslash$$ $500\backslash )$ each, to Wildhorse Company. The cost of shipping the freezers amounted to $\backslash (\backslash$$ $660\backslash )$ and was paid by Carla Vista. On December $30,2023,$ a report was received from the consignee, indicating that $60$ freezers had been sold for $\backslash (\backslash$$ $810\backslash )$ each. Remittance was made by the consignee for the amount due after deducting a commission of $\backslash (8\backslash \%\backslash ),$ advertising of $\backslash (\backslash$$ $420\backslash ),$ and total installation costs of $\backslash (\backslash$$ $490\backslash )$ on the freezers sold.

$($a$)$

Calculate the inventory value of the units unsold in the hands of the consignee.

Inventory value of units unsold