PLEASE! IT'S URGENT

The Warden Corp. counted and valued its inventory at year-end, and found $53820 worth. However, their accounting system showed that there were two purchases that had not yet arrived. One had been shipped FOB destination, for $4775, and the other had been shipped FOB shipping point, for $5995. In addition, two sales made on the last day of the year would not have reached the customers. One, for $6540, was shipped FOB destination, and the other, for $2110, was shipped FOB shipping point. What is the company's correct inventory value? A