The Grouper Company has just completed a physical inventory count at year end, December $31,2022.$ Only the items on the shelves,

in storage, and in the receiving area were counted and costed on the FIFO basis. The inventory amounted to $$77,700.$ During the audit,

the independent CPA discovered the following additional information:

$($a$)$ There were goods in transit on December $31,2022,$ from a supplier with terms FOB destination, costing $$10,500.$ Because

the goods had not arrived, they were excluded from the physical inventory count.

$($b$)$ On December $27,2022,$ a regular customer purchased goods for cash amounting to $$1,000$ and had them shipped to a

bonded warehouse for temporary storage on December $28,2022.$ The goods were shipped via common carrier with terms

FOB shipping point. The customer picked the goods up from the warehouse on January $4,2023.$ Grouper Company had

paid $$500$ for the goods and, because they were in storage, Grouper included them in the physical inventory count.

$($c$)$ Grouper Company, on the date of the inventory, received notice from a supplier that goods ordered earlier, at a cost of

$$4,600,$ had been delivered to the transportation company on December $28,2022$ ; the terms were FOB shipping point.

Because the shipment had not arrived on December $31,2022,$ it was excluded from the physical inventory.

$($d$)$ On December $31,2022,$ there were goods in transit to customers, with terms FOB shipping point, amounting to $$830$

$($expected delivery on January $8,2023).$ Because the goods had been shipped, they were excluded from the physical

inventory count.

$($e$)$ On December $31,2022,$ Grouper Company shipped $$2,900$ worth of goods to a customer, FOB destination. The goods

arrived on January $5,2023.$ Because the goods were not on hand, they were not included in the physical inventory count.

$($f$)$ Grouper Company, as the consignee, had goods on consignment that cost $$3,400.$ Because these goods were on hand as of

December $31,2022,$ they were included in the physical inventory count.

Analyze the above information and calculate a corrected amount for the ending inventory.

Corrected inventory $