On December 31, Lee Company had an ending inventory of $64, 600 based primarily on a physical count at its warehouse. In computing the final s64.600 available. Inventory items with a cost of $2, 190 were included in ending inventory. These goods were on consignment to Barnes Company. They had not yet been sold. Inventory items with a cost of $3, 260 were included in ending inventory. These goods were in transit from Lee Company to Jenkins Company and were sold FOB shipping point. Inventory items with a cost of $2, 520 were included in ending inventory. These goods were in transit from Rogers Company to Lee Company and were purchased FOB destination. Required: Using the information given above, compute the correct final balance of Inventory