Sandoval needs to determine its year$-$end inventory. The warehouse contains $29,000$ units, of which $3,900$ were damaged by flood and are not sellable. Another $2,900$ units were purchased from Markor Company, FOB shipping point, and are currently in transit. The company also consigns goods and has $4,900$ units at a consignee's location. How many units should Sandoval include in its year$-$end inventory?

Multiple Choice

$27,100$

$36,800$

$32,900$

$30,000$

$40,700$