On December 31 of the current year, Plunkett Company reported an ending inventory balance of $217,000. The following additional information is also available:

• Plunkett sold and shipped goods costing $38,400 to Savannah Enterprises on December 28 with shipping terms of FOB shipping point. The goods were not included in theending inventory amount of $217,000.
• Plunkett purchased goods costing $44,400 on December 29. The goods were shipped FOB destination and were received 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 $217,000.
• Plunkett's ending inventory balance of $217,000 included $15,400 of goods being held on consignment from Carole Company. (Plunkett Company is the consignee.)
• Plunkett's ending inventory balance of $217,000 did not include goods costing $95,400 that were shipped to Plunkett on December 27 with shipping terms of FOB destination 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:

A. $172,600

B. $195,600

C. $201,600

D. $157,200

E. $211,000