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 commission of 10% of the selling price on any inventory sold. During the year, Mogul ships inventory with a cost of $88,000 to Ski Outfit and pays shipping costs of $13,600. By the end of the year, $68,000 of the inventory has been sold to customers for a total of $93,000. Mogul allocates $10,000 of the shipping costs to inventory sold and the other $3,600 to inventory not sold. Mogul also paid advertising costs during the year of $14,000. What amount of inventory will Mogul report at year end? Multiple Cholce $57,600 $43,600 $23.600 $20,000