The UPRH company needs to determine its final inventory. In the warehouse it has 20,000 units, of which 3,000 units were damaged by fire and cannot be sold. Another 2,000 units were purchased under FOB Shipping Point, and are in transit. The company has 4,000 units on consignment in another company. How many units should the company include as its final inventory? A. 29,000 B. 21,000 C. 23,000 D. 19,000 E. 26,000