On December 15, 2019, Flanagan purchased goods costing $100,000. The terms were FOB shippingpoint. Costs incurred by Flanagan in connection with the purchase and delivery of the goods were as

On December 15, 2019, Flanagan purchased goods costing $100,000. The terms were FOB shippingpoint. Costs incurred by Flanagan in connection with the purchase and delivery of the goods were as follows:
Normal freight charges$3,000

Handling costs2,000
Insurance on shipment500
Abnormal freight charges for express1,200
Shipping.
The goods were received on December 17, 2019. is the amount that should be charged to inventory and expense respectively?

A. 3,000 and 3,700
B. 5,000 and 1,700
C. 5,500 and 1, 200
D. 6,700 and 0