Sandoval needs to determine its year-end inventory. The warehouse contains 32,000 units, of which 4,200 were damaged by flood and are not sellable. Another 3,200 units were purchased from Markor Company, FOB shipping point, and are currently in transit. The company also consigns goods and has 5,200 units at a consignee's location. How many units should Sandoval include in its year-end inventory? Multiple Choice 36,200 44,600 29,800 40,400 33,000