Plunkett sold and shipped goods costing $$37,700$ to Savannah Enterprises on December $28$ with shipping terms of FOB shipping point. The goods were not included in the ending inventory amount of $$213,500.$

Plunkett purchased goods costing $$43,700$ on December $29.$ The goods were shipped FOB destination and were received by Plunkett on January $2$ of the following year. The shipment was a rush order that was supposed to arrive by December $31.$ These goods were included in the ending inventory balance of $$213,500.$

Plunkett's ending inventory balance of $$213,500$ included $$14,700$ of goods being held on consignment from Carole Company. $($Plunkett Company is the consignee.$)$

Plunkett's ending inventory batsince of $$213,500$ did not include goods costing $$94,700$ that were shipped to Plunkett on December $27$ with shipping terms of FOB destination and were still in transit at year$-$end.

Based on the above information, the amount that Plunkett should report in ending inventory on December $31$ is:

A$\mathrm{.}198,800$

B$\mathrm{.}160,800$

C$\mathrm{.}207,500$

D$\mathrm{.}155,100$

E$\mathrm{.}192,800$