On December 31, Parker Company had an ending inventory of $84,900 based primarily on a physical count at its warehouse. In computing the final balance ofInventory, the following information was available:

(a)Inventory items with a cost of $2,520 were excluded from ending inventory. These goods were onconsignmentfrom Alexander Company and had not yet been sold on December 31.

(b)Inventory items with a cost of $2,790 were excluded from ending inventory. These goods were in transit from Bennett Company to Parker Company and were purchasedFOB shipping point.

(c)Inventory items with a cost of $3,290 were excluded from ending inventory. These goods were in transit from Rivera Company to Parker Company and were purchasedFOB destination.

Required:

Using the information given above, compute the correct final balance of Inventory.

Correct ending inventory balance: ___________