10. A listing of the Minerva Company's inventory items at the end of 2007 totals $95,000. Included in this amount are the following items:

Merchandise in transit as of 12/21/2007, purchased FOB
shipping point	$6,800
Goods held by Minerva as consignee from Nirvana	5,000
Goods out on consignment, at cost plus 50%
markup on cost plus $100 delivery charge.	6,100

What is the dollar amount of Minerva's 2007 ending inventory that should be reported on the balance sheet?

a.	$83,100
b.	$86,200
c.	$87,900
d.	$88,000