Sandoval needs to determine its year$-$end inventory. The warehouse contains $21,000$ units, of which $3,100$ were damaged by flood and are not sellable. Another $2,100$ units were purchased from Markor Company, FOB shipping point, and are currently in transit. The company also consigns goods and has $4,100$ units at a consignee's location. How many units should Sandoval include in its year$-$end inventory?

Multiple Choice

$24,100$

$30,300$

$27,200$

$19,900$

$22,000$