and 51 Saved Help Save & Exit Homestead Crafts, a distributor of handmade gifts, operates out of owner Emma Finn's house. At the end of the current period, Emma looks over her inventory and finds that she has . 1.400 units (products) in her basement, 28 of which were damaged by water and cannot be sold. 140 units in her van, ready to deliver per a customer order, terms FOB destination 100 units out on consignment to a friend who owns a retail store. How many units should Emma include in her company's period-end inventory? Units in Endir inventory: Units of Product on hand: Add 1,400 units Total units in period and Inventory 1.400 units