Base on the information below, how should you answer FDPQC question 1.2 "Is the firm covered by 21 CFR 121? On a limited-scope Preventive Controls for Human Food inspection, you are inspecting a warehouse that is distribution center for packaging foods, which would be exempted from the IA rule. Upon entry, you see that in addition to holding packaged foods, the facility is breaking down large pallets of canned food and repackaging them in smaller boxes to go to individual stores. Would this firm be covered by IA rule