You are in charge of the year$-$end inventory count for OMG Luggage's December $31,2023$ year$-$end. OMG Luggage is known for its crazy luggage colours and designs. Assume the company uses a perpetual inventory system. Determine whether to include or exclude the following items:

a$.$ On December $25,2023,$ OMG Luggage purchased neon green luggage, FOB shipping from Baggage Co$.$ The order had a purchase price of $$2,500,$ shipping charges of $$400,$ import duties of $$300,$ and shipping insurance of $$133.$ The products have not yet arrived at OMG Luggage, but Baggage Co$.$ confirmed that the company shipped the order on December $27,2023.$

b$.$ On December $31,2023,$ OMG Luggage shipped leopard print luggage to a customer for a retail price of $$777.$ This luggage had a cost of $$500$ and was shipped FOB destination. The shipping charges of $$55$ were paid by the appropriate party. Assume the products are delivered to the customer in the first week of January.

c$.$ During the year, OMG luggage shipped inventory with a cost of $$5,000$ to a retailer on consignment. On December $31,2023,$ the consignment store had sold $$3,000$ of the inventory and had paid OMG Luggage for the inventory sold.

d$.$ On December $30,2023,$ OMG Luggage sold yellow luggage to a customer with a price of $$2,222$ and a cost of $$1,111.$ The customer paid for the luggage and arranged to pick up the inventory in person on January $4,2024.$ As the inventory was still at the warehouse on December $31,2023,$ the staff included this inventory in the final inventory listing.