Norman Geological Surveys located in Baltimore, Maryland purchased surveying equipment from a manufacturer, in Raleigh, North Carolina for $26,670. Norman incurred the following additional charges in relation to the equipment:

• Total Freight from Raleigh to Baltimore $2250. Norman and the seller divided these charges amongst themselves in the following ratio: Norman 38%; Manufacturer 62%.
• Insurance premium on equipment while in transit $420
• Insurance premium on equipment for first year $320
• Installation of Equipment: $625
• Testing of Equipment to make sure it was installed properly: $200
• Sales Taxes $1627

Calculate the cost of the equipment on Norman’s books? Round your calculations to the nearest dollar.

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