Mogul Company ships inventory to Ski Outfit in a consignment arrangement. The arrangement specifies that Ski Outfit will attempt to sell the inventory, and in return, Mogul will pay to Ski Outfit a 15% sales commission on any inventory sold. During the year, Mogul ships inventory with a cost of $130,000 to Ski Outfit. By the end of the year, $100,000 of the inventory has been sold to customers for a total of $137,000. What amount of inventory will Mogul report at year end?