Situation A a. At year-end, Cosmic Inc has shipped, FOB destination, $4,100 worth of merchandise that is still in transit to Stargazer Inc. Which company should include the $ 4.100 as part of inventory at year-end? should show the $ 4.100 in its inventory at year-end. b. Cosmic Inc. has shipped goods to Stargazer Inc and has arranged that Stargazer will sell the goods on consignment for Cosmic. Identify the consignor and the consignee. Which company should include any goods as part of inventory? The consignor is The consignee is The consignor should include the should show the $ 4.100 in its inventory at year-end. Situation B Cookie Contents, a distributor of baking supplies, operates out of Toronto. At the end of the accounting period, Cookie Contents has 5,600 units of product in the warehouse, 100 of which were damaged by staff in a forklift accident and cannot be sold. Cookie Contents has another 850 units in the delivery van, ready to be delivered to fill a customer order with terms FOB destination, and another 360 units out on consignment to a friend who owns a health food store. How many of these units should be included in the end of period inventory? Units in ending inventory units Situation C A home and garden equipment retailer acquires a used lawnmower tractor for $ 1.200. Additional costs in purchasing the lawnmower tractor for resale include $ 52 for transportation costs. $ 110 for ownership transfer fees and taxes, $ 23 for insurance during shipment $ 29 for advertising, and $ 151 for sales staff salaries. Prior to placing the lawnmower for resale, they cleaned and refurbished it at a cost of $ 133. What is the inventory cost of the used lawnmower tractor acquired? Inventory cost S