true or false

21) when the terms of sale are FOB shipping point, legal title to the goods remains with the seller until the goods reach the buyer 22) Goods in transit shipped FOB shipping point should be included in the buyer's ending inventory._. 23) Goods that have been purchased FOB destination but are in transit, should be excluded from a physical count of goods by the buyer.. 24) Goods held on consignment should be included in the consignor's ending inventory. 25) The average-cost inventory method relies on a simple average calculation. 26) The FIFO inventory method results in an ending inventory valued at the most recent cost. 27) If a company has no beginning inventory and the unit cost of inventory items does not change during the year, the value assigned to the ending inventory will be the same under LIFO and average cost flow assumptions. 28) If a company has no beginning inventory and the unit price of inventory is increasing during a period, the cost of goods available for sale during the period will be the same under the LIFO and FIFO inventory methods