On December 31 of the current year, Plunkett Company reported an ending inventory balance of $215,500. The following additional information is also available:


•
Plunkett sold and shipped goods costing $38,100 to Savannah Enterprises on December 28 with shipping terms of FOB shipping point. The goods were not included in the ending inventory amount of $215,500.
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Plunkett purchased goods costing $44,100 on December 29. The goods were shipped FOB destination and were received by Plunkett on January 2 of the following year. The shipment was a rush order that was supposed to arrive by December 31. These goods were included in the ending inventory balance of $215,500.
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Plunkett's ending inventory balance of $215,500 included $15,100 of goods being held on consignment from Carole Company. (Plunkett Company is the consignee.)
•
Plunkett's ending inventory balance of $215,500 did not include goods costing $95,100 that were shipped to Plunkett on December 27 with shipping terms of FOB destination and were still in transit at year-end.

Based on the above information, the amount that Plunkett should report in ending inventory on December 31 is: