The Records of a Company Provided the Following Information at December

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