On December 31 of the current year, Plunkett Company reported an ending inventory balance of $218,500. The following additional Information is also available: Plunkett sold and shipped goods costing $38,700 to Savannah Enterprises on December 28 with shipping terms of FOB shipping point The goods were not included in the ending inventory amount of $218,500. Plunkent purchased goods costing 544,700 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 $218,500. Plunkett's ending inventory balance of $218,500 included $15.700 of goods being held on consignment from Carole Company (Plunkett Company is the consignee) Plunkett's ending inventory balance of $218,500 did not include goods costing $95,700 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 Plunkent should report in ending inventory on December 31 is: Multiple Choice O $173.800 $202,800