On December 31 of the current year, Plunkett Company reported an ending inventory balance 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 FOB 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. Plunketts ending inventory balance of $216,000 included $15,200 of goods being held on consignment from Carole Company. (Plunkett Company is the consignee.) Plunketts ending inventory balance of $216,000 did not include goods costing $95,200 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 31 is:

a. $210,000

b. $200,800

c. $194,800

d. $156,600

e. $171,800