Vaughn Manufacturing is trying to determine the value of its ending inventory as of February 28, 2022, the company's year-end. The accountant counted everything that was in the warehouse as of February 28, which resulted in an ending inventory valuation of $54,000. However, she didn't know how to treat the following transactions so she didn't record them. (a1) For each of the transactions below, specify whether the item in question should be included in ending inventory, and if so, at what amount. (If item is not included in the ending inventory, then enter Ofor the amounts.) (a) Not Included $ On February 26, Vaughn shipped to a customer goods costing $820. The goods were shipped FOB shipping point, and the receiving report indicates that the customer received the goods on March 2 (b) On February 26, Martine Inc. shipped goods to Vaughn FOB destination. The invoice price was $395 plus $30 for freight. The receiving report indicates that the goods were received by Vaughn on March 2. (c) Vaughn had $490 of inventory at a customer's warehouse "on approval." The customer was going to let Vaughn know whether it wanted the merchandise by the end of the week, March 4. (d) Vaughn also had $390 of inventory at a Belle craft shop, on consignment from Vaughn. (e) On February 26, Vaughn ordered goods costing $900. The goods were shipped FOB shipping point on February 27. Vaughn received the goods on March 1. On February 28, Vaughn packaged goods and had them ready for shipping to a customer FOB destination. The invoice price was $400 plus $20 for freight; the cost of the items was $335. The receiving report indicates that the goods were received by the customer on March 2. Vaughn had damaged goods set aside in the warehouse because they are no longer saleable. These goods originally cost $545 and, originally, Vaughn expected to sell these items for $605