At year end, the physical count showed a total inventory of $200,000.

$15,000 of our stock held on consignment at year end at a customer's warehouse was not included in our physical count. At year end, there were the following shipments in transit from our suppliers, $14,000 of purchases on terms of FOB shipping point and $12,000 of purchases on terms of FOB destination.

At year end, there were the following shipments in transit to our customers, $16,000 of sales ($13,000 at cost) on terms of FOB shipping point and $9,000 of sales ($4,500 at cost) on terms of FOB destination.

Calculate the correct cost of year end inventory (dollars without dollar sign ($) or comma, e.g. 15000) would be _______?