21) Patel Company identifies the following items for possible inclusion in the physical inventory. Indicate whether each item should be included or excluded from the inventory taking. i. Goods held on consignment from another company. ii. Goods in transit from a supplier shipped FOB destination. iii. Goods shipped via common carrier to a customer with terms FOB shipping point. iv. Goods shipped on consignment by Patel to another company. There are 47 units in the physical inventory at Dec. 31. The periodic inventory system is used. Determine the dollar value of the 47 units of the ending inventory by (a) the FIFO (first-in, first-out) method (b) the LIFO (last-in, first-out) method (c) the Average Cost method