(c) Included in the physical count were goods that were prepared for shipment on December 31, 2007. These goods, costing $71,000, were to be shipped FOB shipping point. The invoice was sent to the customer on December 31, but the goods were not picked up by the carrier until January 2, 2008. (d) Included in the physical count were goods costing $30,000 that had been received on consignment from Thomas Brothers Co. What amount should Roberts & Co. Report as inventory on its December 31, 2007 balance sheet? A. $2,661,000 b. $2,616,000 c. $2,575,000 d. $2,691,000 12. Willingham Construction Company uses the percentage-of-completion method.