On December 31 of the current year, Plunkett Company reported an ending inventory batance of $216,000. The following additional information is also available: Plunkett sold and shipped goods costing $38.200 to Savannah Enterprises on December 28 with shipping terms of Foe shipping point. The goods were not included in the ending inventory amount of $216,000 Plunkett purchased goods costing $44,200 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 $216,000 Plunkett's ending Inventory balance of $216,000 included $15,200 of goods being held on consignment from Carole Company (Plunkett Company is the consignee.) Plunkett's ending inventory balonce of $216.000 did not include goods costing 895,200 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 31s