On December 31, Wright Company had an ending inventory of $91,900 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 $2,970 were included in ending inventory. These goods were onconsignmentto Brooks Company. They had not yet been sold.

(b)Inventory items with a cost of $3,210 were excluded from ending inventory. These goods were in transit from Williams Company to Wright Company and were purchasedFOB shipping point.

(c)Inventory items with a cost of $2,400 were included in ending inventory. These goods were in transit from Sanchez Company to Wright Company and were purchasedFOB destination.