$4$

Sandoval needs to determine its year$-$end inventory. The warehouse contains $34,000$ units, of which $4,400$ were damaged by

flood and are not sellable. Another $3,400$ units were purchased from Markor Company, FOB shipping point, and are currently in

transit. The company also consigns goods and has $5,400$ units at a consignee's location. How many units should Sandoval

include in its year$-$end inventory?