andoval needs to determine its year-end inventory. The warehouse contains 21,000 units, of which 3,100 were damaged by flood and are not sellable. Another 2,100 units were purchased from Markor Company, FOB shipping point, and are currently in transit. The company also consigns goods and has 4,100 units at a consignee's location. How many units should Sandoval include in its year-end inventory?

A. 27,200

B. 30,300

C. 19,900

D. 24,100

E. 22,000