Sandoval needs to determine its year$-$end irventory. The warehouse contains $31,000$ units, of which $4,100$ were damaged by flood and are not sellable Another $3,100$ units were purchased from Markor Company, FOB shipping point, and are currently in transm. The compary also consigns goods and has $5,100$ units at a consigneets location. How marny units should Sandoval include in its year$-$end irventory?

Muluple Choice

$28\mathrm{.}900$

$39\mathrm{.}200$

$$

$43\mathrm{.}300$

$35,100$

$$

$32\mathrm{.}000$