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19. The physical count conducted in physical count conducted in the warehouse of Lenient Company on December 31, 2014 revealed total cost of P3.600.000 However the following items were excluded from the count: Goods sold to a customers which are being held for the customer to call for at the customer's convenience with a cost of P200,000 A packing case containing a product costing P80.000 was standing in the shipping room when the physical inventory was taken. It was not included in the inventory because it was Marked "hold for shipping instruction" Goods in process costing P300.000 held by an outside processor for further processing What is the correct inventory on December 31, 2014? a. 4. 180,000 b. 3,880,000 C 3,980,000 d. 4,100,000