Peel Corp needs to determine its year-end inventory. The warehouse contains 27,000 units, of which 3,700 were damaged by flood and are not sellable. Another 2,700 units were purchased from Peterson Company, FOB shipping point, and are currently in transit. The company also consigns goods and has 4,700 units at a consignee's location. How many units should Peel include in its year- end Inventory? Multiple Choice 30,700 28,000 38.100 25,300