(a) Inventory items with a cost of $2,760 were excluded from ending inventory. These goods were on consignment from Hill Company and had not yet been sold on December 31.

(b) Inventory items with a cost of $3,210 were included in ending inventory. These goods were in transit from Stewart Company to Nelson Company and were sold FOB shipping point.

(c) Inventory items with a cost of $3,840 were excluded from ending inventory. These goods were in transit from Stewart Company to Bell Company and were sold FOB destination.

Required: Using the information given above, compute the correct final balance of Inventory.