The Records of a Company Provided the Following Information at December

The records of a company provided the following information at December 31,2001: $\begin{array} {| l|l| } \hline \text {invoice mailed. }&\$70\\\hline \text { Items purchased, fo.b. shipping point invoices mailed, items not yet en route}&104\\\hline \text { Items purchased, fo.b. destination, terms \( 5 / 10, \mathrm{n} / 30 \) , received at warehouse. }&100\\\hline \text {Items held on consignment from another company. }&50\\\hline \text {Ending inventory \( 12 / 31 / 2001 \) (excluding above items) . }&80\\\hline\end{array}$
Items en route to customers,f.o.b.destination What December 31,2001,inventory cost should the company report?

A) $224
B) $230
C) $245
D) $404