Sandoval needs to determine its year-end Inventory. The warehouse contains 31,000 units, of which 4100 were damaged by flood and are not sellable Another 3,100 units were purchased from Markor Company FOB shipping point, and are currently in transit . The company also consigns goods and has 5,100 units at a consignee's location. How many units should Sandoval include in its year-end Inventory? Multiple Choice 28,900 43,300 32.000 39.200