On December 31 of the current year, Plunkett Company reported an ending inventory balance of $218,000. The following additional information is also available:

:09

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 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 $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 inventory balance of $218,000 did not include goods costing $95,600 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:

arisisisest FOB destination and were still in thamit at year end