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On December 31, Howard Company had an ending inventory of $100,100 based 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 $3,100 were included in ending inventory. These goods were on consignment from Jackson Company and had not yet been sold on December 31. (b) Inventory items with a cost of $3,930 were included in ending inventory. These goods were in transit from Howard Company to Taylor Company and were sold FOB shipping point. (c) Inventory items with a cost of $3,180 were included in ending inventory. These goods were in transit from Howard Company to Allen Company and were sold FOB destination. Required: Using the information given above, compute the correct final balance of Inventory. Correct ending inventory balance: $ 1 X 5