Partially Correct 2 or more of your answers are incorrect. As the accounting consultant for Hall Company, a merchandising company, you have been asked to items related to merchandise inventory. Required: For each of the following four items, determine whether or not each would be included in the cost of Included Not Included Freight Out (Delivery expense) Cost of goods in transit, purchased, terms: FOB Shipping Point Cost of goods in transit, sold, terms: FOB Destination O Freight-In O . 5 ? Recheck Try again