For each of the below transactions, specify whether the item in question should be included in ending inventory, and if so, what amount?

(a) On February 26, Houghton shipped goods costing $1,440 to a customer and charged the customer $1,800. The goods were shipped with terms FOB shipping point and the receiving report indicates that the customer received the goods on March 2. (b) On February 26, Crain Inc. shipped goods to Houghton under terms FOB shipping point. The invoice price was $450 plus $20 for freight. The receiving report indicates that the goods were received by Houghton orn March 2. Houghton had $800 of inventory isolated in the warehouse. The inventory is designated for a customer who has requested that the goods be shipped on March 10. (c) Also included in Houghton's warehouse is $880 of inventory that Korenic Producers shipped to Houghton on consignment. (d) (e) On February 26, Houghton issued a purchase order to acquire goods costing $1,100. The goods were shipped with terms FOB destination on February 27. Houghton received the goods on March 2. On February 26, Houghton shipped goods to a customer under terms FOB destination. The invoice price was $440; the cost of the items was $250. The receiving report indicates that the goods were received by the customer on March 2 (f)