JAT is finalizing the ending inventory balance. The following information has been collected: a. The goods counted in the physical inventory had a gross invoice amount of $291,200 for the goods purchased. JAT purchases primarily from one supplier and recelved the early payment discount of 2% off the purchase of the goods b. The HST and import fee on the above purchase totalled $24,600 and $4,000, respectively. c. $41,400 of goods in transit to a retaller were excluded from the above count. The company shipped these products using FOB d. $19,500 of goods in transit to a retailer were excluded from the above count. These goods were FOB shipping point. destination. e. Goods with a total cost of $80,000 have been shipped and received by various retailers. The retailers have a 60 -day return period for up to 25% of the goods purchased. These goods were excluded from the count. Historically 5% of the total goods shipped are f. Cost of goods on consignment with retallers of $29,200. Total includes expected commissions of 20% to be recelved when the returned. goods are sold. g. Storage costs for the inventory $12.400 Required: Determine the amount of ending inventory that should be reported on the company's SFP