Sandoval needs to determine its year-end inventory. The warehouse contains 35,000 units, of which 4,500 were damaged by flood and are not sellable. Another 3,500 units were purchased from Markor Company, FOB shipping point, and are currently in transit. The company also consigns goods and has 5,500 units at a consignee's location. How many units should Sandoval include in its vear-end Inventory