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 free on board (FOB) shipping point. The goods were not included in the ending inventory amount of $218,500. Plunkett purchased goods costing $44,700 on December 29. The goods were shipped free on board (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 free on board (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: Multiple Choice $158.100 $202,800 $173,800 $212,500 $196,800