Pina Company identifies the following items for possible inclusion in the physical inventory.

Indicate whet ier each item should be included or excluded from the inventory taking.

a$.1,170$ units of inventory shipped on consignment by Pina to another company.

b$.3,900$ units of inventory in transit from a supplier shipped FOB destination.

c$.1,560$ units of inventory sold and in transit, shipped FOB shipping point.

d$.650$ units of inventory held on consignment from another company