Ending Inventory Costs Sandy Chen owns a small specialty store, named Chen's Chattel, whose year-end is June 30. A physical inventory taken on June 30 reveals the following: Cost of merchandise on the showroom floor and in the warehouse Goods held on consignment (consignor is National Manufacturer) Goods that Chen's Chattel, as the consignor, has for sale at the location of the Grand Avenue ista Sales invoices indicate that merchandise was shipped on June 29, terms FOB shipping point, delivered at buyer's receiving dock on July 3 3,800o Sales invoices indicate that merchandise was shipped on June 25, terms FOB destination, delivered at buyer's receiving dock on July 5 Determine the total amount that should be included in Chen's Chattel's year-end inventory. $38,200 6,400 4,600 3,100