Vaughn Manufacturingtook a physical inventory on December 31 and determined that goods costing $216,000were on hand. Not included in the physical count were $30,000of goods purchased fromTamarisk, Inc., FOB, shipping point, and $21,500of goods sold toSheffield Corp.for $32,000, FOB destination. Both theTamariskpurchase and theSheffieldsale were in transit at year-end.

What amount shouldVaughnreport as its December 31 inventory?

Ending Inventory $___________