In an annual audit of Flounder Company Limited, you find that a physical inventory count on December $31,2023,$ showed merchandise

of $$447,000.$ You also discover that the following items were excluded from the $$447,000$ :

Merchandise of $$62,000$ is held by Flounder on consignment from BonBon Corporation.

Merchandise costing $$33,500$ was shipped by Flounder f$.$o$.$b$.$ destination to XYZ Ltd$.$ on December $31,2023.$ This

merchandise was accepted by XYZ on January $6,2024.$

Merchandise costing $$46,500$ was shipped f$.$o$.$b$.$ shipping point to ABC Company on December $29,2023.$ This merchandise

was received by ABC on January $10,2024.$

Merchandise costing $$72,900$ was shipped f$.$o$.$b$.$ destination from Wholesaler Inc. to Flounder on December $30,2023.$

Flounder received the items on January $3,2024.$

Merchandise costing $$51,400$ was shipped by Distributor Ltd$.$ f$.$o$.$b$.$ shipping point on December $30,2023,$ and received at

Flounder's office on January $2,2024.$

Flounder had excess inventory and incurred an additional $$1,410$ in storage costs due to delayed shipment in transaction $(3)$

above.

Flounder incurred $$2,010$ for interest expense on inventory it purchased through delayed payment plans in fiscal $2023.$

$($a$)$ Based on the information provided above, calculate the amount of inventory that should appear on Flounder's December $31,2023$

SFP$.$