On December $31,$ Ross Company had an ending inventory of $$104,200$ 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 $$2,840$ were excluded from ending inventory. These goods were on consignment to Wilson Company and had not yet been sold by December $31.$

$($b$)$ Inventory items with a cost of $$2,980$ were excluded from ending inventory. These goods were in transit from Ross Company to Baker Company and were sold FOB shipping point.

$($c$)$ Inventory items with a cost of $$2,190$ were included in ending inventory. These goods were in transit from Barnes Company to Ross Company and were purchased FOB destination.

Required:

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

Correct ending inventory balance: