On December $31$ of the current year, Plunkett Company reported an ending inventory balance of $$218,500.$ The following additional information is also avallable:

Plunkelt sold and shlpped goods costing $$38,700$ to Savannah Enterprises on December $28$ with shipping terms of FOB shipping point. The goods were not Included in the ending Inventory amount of $$218,500.$

Punkett purchased goods costling $$44,700$ on December $29.$ The goods were shlpped FOB destinatlon and were recelved by Plunkett on January $2$ of the following year. The shipment was a rush order that was supposed to arrive by December $31.$ These goods were included in the ending inventory balance of $$218,500.$

Plunkett's ending inventory balance of $$218,500$ included $$15,700$ of goods being held on consignment from Carole Company $($Plunkett Company is the consignee$)$

Plunkett's ending inventory balance of $$218,500$ did not include goods costing $$95,700$ that were shlpped to Plunkett on December $27$ with shipping terms of FOB destination and were still in transit of year$-$end.