Sandoval needs to determine its year-end inventory. The warehouse contains 38,000 units, of which 4,800 were damaged by flood and are not sellable. Another 3,800 units were purchased from Markor Company, FOB shipping point, and are currently in transit. The company also consigns goods and has 5,800 units at a consignee's location. How many units should Sandoval include in its year-end inventory?