Current Attempt in Progress

Kingbird 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 $$54,500.$ 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 $26,$ Kingbird shipped to a cystomer goods costing $$960.$ 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 Kingbird FOB destination. The invoice price was $$700$ plus $$30$ for freight. The receiving report indicates that the goods were received by Kingbird on March $2.$

$($c$)$ Kingbird had $$620$ of inventory at a customer's warehouse $"$on approval." The customer was going to let Kingbird know whether it wanted the merchandise by the end of the week, March $4.$