pptu 1.0.0. SHipping point should be a. included in the inventory of the seller. b. included in the inventory of the buyer c. included in the inventory of the shipping company. d. None of these answer choices are correct. Use the following information for questions 41 and 42. Niles Co. has the following data related to an item of inventory: Inventory, March 1 Purchase, March 7 Purchase, March 16 Inventory, March 31 200 units @ $2.10 700 units @ $2.20 140 units@ $2.25 260 units The value assigned to ending inventory if Niles uses LIFO is a. $580. b. $552. c. $546 d. $584. 41. S592200