jessica set up an online shop selling work from home supplies given the struggles of having a work life balance jessica wrote down the following items in her business book

On hand: 20 keyboards (retail price 1000) at 400 each 8000

ON hand: 10 pcs desk lamp (retail price 350) at 100 each 1000

Mac laptop for her online shop 90000

In transit ( FOB manila): 100 faux leather desk cover (retail price 600) at 300 each 30000

In transit (fob beijing) 50 ring lights 1000 at 450 each 22500

How much should she report as total inventory

1. 9000

2. 61500

3. 39000

4. 31500