82. Sandoval needs to determine its year-end inventory. The warehouse contains 28,000 units, of which 3,800 were damaged by flood and are not sellable. Another 2,800 units were purchased from Markor Company, FOB shipping point, and are currently in transit. The company also consigns goods and has 4,800 units at a consignee's location. How many units should Sandoval include in its year-end inventory?

93. Salmone Company reported the following purchases and sales of its only product. Salmone uses a periodic inventory system. Determine the cost assigned to ending inventory using LIFO.

Date	Activities	Units Acquired at Cost	Units Sold at Retail
May 1	Beginning Inventory	340 units @ $19
5	Purchase	315 units @ $21
10	Sales		235 units @ $29
15	Purchase	195 units @ $22
24	Sales		185 units @ $30