A company purchased inventory for $ 75 comma 000 from a vendor on​ account, FOB shipping​ point, with terms of 3​/10, ​n/30. The company paid the shipper $ 1 comma 800 cash for freight in. The company paid the vendor nine days after the invoice date. If there was no beginning​ inventory, the cost of inventory would be​ ________. (Assume a perpetual inventory​ system.)