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

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

a$.900$ units of inventory shipped on consignment by Peete to another company.

b$.3,000$ units of inventory in transit from a supplier shipped FOB destination.

c$.1,200$ units of inventory sold but being held for customer pickup.

d$.500$ units of inventory held on consignment from another company.

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