21. ABC Co. provided you the following information for the purpose of determining the amount of its inventory as of December 31, 20x1: Goods located at the warehouse (physical count) 3.400,000 Goods located at the sales department (at cost) 15,800,000 Goods in-transit purchased FOB Destination 2,400,000 Goods in-transit purchased FOB Shipping Point 1,600,000 Freight incurred under "freight prepaid" for the goods purchased under FOB Shipping Point 80,000 Goods held on consignment from XYZ, Inc. 1,800,000 How much is the total inventory on December 31, 20x1? a. 25,080,000 b. 25,080,000 c. 20,880,000 d. 20,800,000