On December 31, Roberts Company had an ending inventory of $93,000based primarily on a physical count at its warehouse. In computing the final balance of Inventory, the following information was available:

(a) Inventory items with a cost of $3,960 were included in ending inventory. These goods were on consignment to White Company. They had not yet been sold.
(b) Inventory items with a cost of $2,670 were excluded from ending inventory. These goods were in transit from Roberts Company to Lewis Company and were sold FOB shipping point.
(c) Inventory items with a cost of $3,840 were included in ending inventory. These goods were in transit from Coleman Company to Roberts Company and were purchased FOB destination.

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