Metlock, Inc. is trying to determine the value of its ending inventory as of February 28, 2022, the company's year-end. The accountant counted everything that was in the warehouse as of February which resulted in an ending inventory valuation of $46,000. However, she didn't know how to treat the following transactions so she didn't record them. (a1) For each of the transactions below, specify whether the item in question should be included in ending inventory, and if so, at what amount. (If item is not included in the ending inventory, then enter Ofo amounts.) (a) Not Included Included On February 26, Metlock shipped to a customer goods costing $710. The goods were shipped FOB shipping point, and the receiving report indicates that the customer received the goods on March 2. Included $ On February 26, Martine Inc. shipped goods to Metlock FOB destination. The invoice price was $390 plus $25 for freight. The receiving report indicates that the goods were received by Metlock on March 2. Metlock had $415 of inventory at a customer's warehouse "on approval" The customer was going to let Metlock know whether it wanted the merchandise by the end of the week, March (d) Metlock also had $315 of inventory at a Belle craft shop, on consignment from Metlock. On February 26, Metlock ordered goods costing $840. The goods were shipped FOB shipping point on February 27. Metlock received the goods on March 1. On February 28, Metlock packaged goods and had them ready for shipping to a customer FOB destination. The invoice price was $415 plus $35 for freight; the cost of the items was $335. The receiving report indicates that the goods were received by the customer on March 2. $ Metlock had damaged goods set aside in the warehouse because they are no longer saleable. These goods originally cost $505 and, originally, Metlock expected to sell these items for $675