Hal & Oakes Co. reported the following in its financial statement notes. Ending inventory balances were $607 million, $822.1 million, and $639.2 million at February 2, 2013; January 28, 2012; and January 29, 2011, respectively. These balances included inventory in transit balances of $76.2 million, $137.3 million, and $91 million at February 2, 2013; January 28, 2012; and January 29, 2011, respectively. Inventory in transit is considered to be all merchandise owned by Hal & Oakes that has not yet been received at an Hal & Oakes distribution center. Was the inventory in transit sold to Hal & Oakes as FOB shippping point or FOB destination?