Correct Ending Inventory Balance:

On December 31, Griffin Company had an ending inventory of $113,600 based primarily on a physical count at its warehouse. In computing the final balance of Inventory, the following information was available: (a) Inventory items with a cost of $2,420 were included in ending inventory. These goods were on consignment to White Company. They had not yet been sold. (b) Inventory items with a cost of $3,480 were excluded from ending inventory. These goods were in transit from Griffin Company to Cox Company and were sold FOB shipping point. (c) Inventory items with a cost of $2,730 were excluded from ending inventory. These goods were in transit from Griffin Company to Lee Company and were sold FOB destination. Required: Using the information given above, compute the correct final balance of Inventory