On December $31,$ Barnes Company had an ending inventory of $$63,000$ based primarily on a physical count at its warehouse. In computing the final balance of Inventory, the following information was available:

$($a$)$ Inventory items with a cost of $$3,830$ were included in ending inventory. These goods were on consignment from Hayes Company and had not yet been sold on December $31.$

$($b$)$ Inventory items with a cost of $$3,710$ were excluded from ending inventory. These goods were in transit from Barnes Company to Rivera Company and were sold FOB shipping point.

$($c$)$ Inventory items with a cost of $$3,020$ were included in ending inventory. These goods were in transit from Hall Company to Barnes Company and were purchased FOB destination.

Required:

Using the information given above, compute the correct final balance of Inventory.

Correct ending inventory balance: