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". P8,000 On hand: 20 Keyboards (retail price P1,000) at P400 each 1,000 On hand: 10 pcs desk lamp (retail price P350) at P100 each 90,000 Mac laptop for her online shop 30,000 In-transit (FOB Manila): 100 faux leather desk cover (retail price P600) at P300 each 22,500 In-transit (FOB Beijing): 50 ring lights (retail price P1,000) at P450 each How much should she report as total inventory? P31,500 P39,000 P61,500 P9,000