Whispering Winds Limited 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 $49,500. However, she didn't know how to treat the following transactions so she didn't record them. For each of the transactions below, specify whether the item in question should be included in ending inventory, and if so, at what amount. (a) On February 26, Whispering Winds shipped to a customer goods costing $1,520. 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 Whispering Winds FOB destination. The invoice price was $600 plus $20 for freight. The receiving report indicates that the goods were received by Whispering Winds on March 2. (c) Whispering Winds had $800 of inventory at a customer's warehouse "on approval." The customer was going to let Whispering Winds know whether it wanted the merchandise by the end of the week, March 4. (d) Whispering Winds also had $860 of inventory at a Belle craft shop, on consignment from Whispering Winds. (e) On February 26, Whispering Winds ordered goods costing $900. The goods were shipped FOB shipping point on February 27. Whispering Winds received the goods on March 1. (f) On February 28, Whispering Winds packaged goods and had them ready for shipping to a customer FOB destination. The invoice price was $600 plus $20 for freight; the cost of the items was $230. The receiving report indicates that the goods were received by the customer on March 2. $ $ $ $ $ $