On December 31, Kelly Company had an ending inventory of $65,800 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 $2,070 were excluded from ending inventory. These goods were on consignment to Martinez Company and had not yet been sold by December 31. (b) Inventory items with a cost of $2,410 were included in ending inventory. These goods were in transit from Morris Company to Kelly Company and were purchased FOB shipping point. (c) Inventory items with a cost of $2,310 were included in ending inventory. These goods were in transit from Kelly Company to Clark Company and were sold FOB destination. Required: Using the information given above, compute the correct final balance of Inventory. Correct ending inventory balance: $0 s