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Cookie Contents, a distributor of baking supplies, operates out of Toronto. At the end of the accounting period, Cookie Contents has 3,900 units of product

Cookie Contents, a distributor of baking supplies, operates out of Toronto. At the end of the accounting period, Cookie Contents has 3,900 units of product in the warehouse, 70 of which were damaged by staff in a forklift accident and cannot be sold. Cookie Contents has another 600 units in the delivery van, ready to be delivered to fill a customer order, with terms FOB destination, and another 250 units out on consignment to a friend who owns a health food store. How many of these units should be included at the end of period inventory?

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