Gotham Company reported an ending inventory balance as of December 31 of $413,000. The following additional information is also available:

•	The ending inventory balance of $413,000 included $72,200 of consigned inventory of which Gotham was the consignor.
•	The ending inventory balance of $413,000 included $22,400 of office supplies that were stored in the warehouse and would be used by the company's supervisors and managers over the next year.
•	The ending inventory balance of $413,000 did not include goods with a cost of $48,200 that were purchased by Gotham on December 28 and shipped FOB on that date. Gotham did not receive the merchandise until January 2 of the following year.
•	The ending inventory balance of $413,000 included damaged property at its original cost of $38,400. The net realizable value of the damaged property was $10,200.
•	The ending inventory balance of $413,000 included $43,200 of consigned inventory for which Gotham was the consignee.

Based on this information, the correct balance for ending inventory as of December 31 is:?