A Listing of the Montez Company's Inventory Items at the End

Multiple Choice

A listing of the Montez Company's inventory items at the end of 2010 totals $95, 000.Included in this amount are the following items: $\text { Merchandise in transit as of } 12 / 31 / 2010 \text { purchased FOB }$
$\begin{array}{ll}\text { shipping point } & \$ 6,800 \\\text { Goods held by Montez as consignee from Nirvana } & 5,000 \\\text { Goods out on consignment, at cost plus } 50 \% \text { markup on cost } & 6,000\end{array}$
What is the dollar amount of Montez's 2010 ending inventory that should be reported on the balance sheet?

A) $83, 100
B) $86, 200
C) $87, 900
D) $88, 000