XO Group sells merchandise to companies (and individuals) for significant milestones in life, such as getting married, moving in together, and having a baby. Indicate (yes/no) whether the following costs should be recorded in the Inventory account in XO Group’s perpetual inventory system.

a. Transportation costs incurred by XO Group when it buys goods from suppliers under terms FOB shipping point.

b. Transportation costs incurred by XO Group when it delivers goods to customers under terms FOB destination.

c. Transportation costs incurred by XO Group’s customers when XO Group sells goods under terms FOB shipping point.