On December $31$ of the current year, Plunkett Company reported an ending inventory balance of $$217,500.$ The following additional information is also available: Plunkett sold and shipped goods costing $$38,500$ to Savannah Enterprises on December $28$ with shipping terms of FOB shipping point. The goods were not included in the ending inventory amount of $$217,500.$ Plunkett purchased goods costing $$44,500$ on December $29.$ The goods were shipped FOB destination and were received by Plunkett on January $2$ of the following year. The shipment was a rush order that was supposed to arrive by December $31.$ These goods were included in the ending inventory balance of $$217,500.$ Plunkett's ending inventory balance of $$217,500$ included $$15,500$ of goods being held on consignment from Carole Company. $($Plunkett Company is the consignee.$)$ Plunkett's ending inventory balance of $$217,500$ did not include goods costing $$95,500$ that were shipped to Plunkett on December $27$ with shipping terms of FOB destination and were still in transit at year$-$end. Based on the above information, the amount that Plunkett should report in ending inventory on December $31$ is: