On December 31 of the current year, Plunkett Company reported an ending inventory balance of $218,000. The following additional Information is also avallable: Plunkett sold and shipped goods costing $38,600 to Savannah Enterprises on December 28 with shipping terms of FOB shipping point. The goods were not included in the ending inventory amount of $218,000. Plunkett purchased goods costing $44,600 on December 29. The goods were shipped FOB destination and were recelved by Plunkett on January 2 of the followling 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 $218,000. Plunkett's ending Inventory balance of $218,000 included $15,600 of goods being held on consignment from Carole Company. (Plunkett Company is the consignee.) Plunkett's ending Iinventory balance of $218,000 did not include goods costing $95,600 that were shipped to Plunkett on December 27 with shipping terms of FOB destinatlon 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: $212,000 $157,800 $196,400 O $202,400 O $173,400