Lily Company just took its physical inventory. The count of inventory items on hand at the company's business locations resulted in a total inventory cost of $$280,000.$ In reviewing the details of the count and related inventory transactions, you have discovered the following items had not been considered.

Lily has sent inventory costing $$24,000$ on consignment to Alissa Company. All of this inventory was at Alissa's showrooms on December $31.$

The company did not include in the count inventory $($cost$,$ $$20,000)$ that was sold on December $28,$ terms FOB shipping point. The goods were in transit on December $31.$

The company did not include in the count inventory $($cost$.$ $$13,000)$ that was purchased with terms of FOB shipping point. The goods were in transit on December $31.$

Compute the correct December $31$ inventory.

Correct December $31$ inventory $