I need help with this equation.

Merchandise inventory calculation: FOB and consigned goods

On December 31, Roberts Company had an ending inventory of $67,500 based primarily on a physical count at its warehouse. In computing the nal balance of Inventory, the following information was available: {a} Inventory items with a cost of $2,900 were excluded from ending inventory. These goods were on oonsignment from Rodriguez Company and had not yet been sold on December 31. (b) Inventory items with a cost of $3,730 were excluded from ending inventory. These goods were in transit from Price Company to Roberts Company and were purchased FOB shipping point. (c) Inventory items with a cost of $2,230 were included in ending inventory. These goods were in transit from Roberts Company to Anderson Company and were sold FOB destination. Required: Using the infom'lation given above, compute the correct final balance of Inventory. Correct ending inventory balance: $