Inventory Question

[crkrager]

I have an essential oils business where I buy and sell oils.  I get oils 3 ways.  1) I pay wholesale cost, which I get points depending on how much I buy, 2) I use my points to buy the products at no cost to me, 3) I get what they call loyalty products that the company gives me at no cost for buying a certain amount of products a month.  Since all of these products are for sale to my customers, I have put them on my inventory.  However, I am not sure how to value the free products.  Do I put "$0" value since I didn't pay for them or do I use the wholesale value?