BE6-1 Lazio Company, SpA identifies the following items for possible inclusion in the deiy items to be included taking of a physical inventory, Indicate whether each item should be included or excluded n taking a plysical from the inventory taking. (a) Goods shipped on consignment by Lazio to another company (b) Goods in transit from a supplier shipped FOB destination (e) Goods sold but being held for customer pickup. (d) Goods held on consignment from another company BE6-2 Stallman Company took a physical inventory on December 31 and determined that Deterine ending inventory goods costing 200,000 were on hand. Not included in the physical count were 25,000 of m goods purchased from Pelzer Corporation, FOB shipping point, and 22,000 of goods sold LO to Alvarez Company for 30,000, FOB destination. Both the Pelzer purchase and the Alvarez sale were in transit at year end. What amount should Stallman report as its December 31 inventory? BEG-3 In its first month of operations, Tatung Company made three purchases of mer Compsle eing o chandise in the following sequence:() 300 units at NTS180. (2) 400 units at NTS210, and Fgcont inventon LO 1) (3) 200 units at NT$240. Assuming there are 420 units on hand, compute the cost of the ending inventory under the (a) FIFO method and (b) average-cost method. Tatung uses a periodic inventory system. (Round average unit cost to two decimal places.)