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O MERCHANDISING AND INVENTORY Merchandise inventory calculation: FOB and consigned goods On December 31, Watson Company had an ending inventory of $90,600 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 $3,240 were excluded from ending inventory. These goods were on consignment from Ward Company and had not yet been sold on December 31. (b) Inventory items with a cost of $3,780 were included in ending inventory. These goods were in transit from Robinson Company to Watson Company and were purchased FOB shipping point. (c) Inventory items with a cost of $2,440 were excluded from ending inventory. These goods were in transit from Watson Company to Kelly Company and were sold FOB destination. Required: Using the information given above, compute the correct final balance of Inventory. Correct ending Inventory balance: X