At December 31, Year 10, Bob's perpetual inventory shows $43,100 in the general ledger. Towards the end of Year 10, a new approach for compiling inventory was used and apparently a satisfactory cut-off for preparation of financial statements was not made. Some events that occurred are as follows:

1. Units shipped to a customer on January 2, Year 11, costing $6,000, were included in inventory at December 31, Year 10. The sale was recorded in Year 11.

2. Units costing $25,000 received December 30, Year 10, were recorded as received on January 2, Year 11.

3. Units received during Year 10, costing $4,300 were recorded twice in the general ledger.

4. Units shipped to a customer December 28, Year 10, FOB shipping point, which cost $14,000, were not received by the customer until January Year 11. The units were included in the ending inventory.

5. Units on hand that cost $5,600 were never recorded on the books.

Calculate the correct inventory at december 31,2020