Draco Corp., a local retailer, observed the following during their physical inventory count of Product ZZZ on 12/31/22:

A400 units of Product ZZZ are on its sales floor

B 100 units of Product ZZZ were ordered from the supplier. On 12/31/22, the units were in transit from the supplier to Draco Corp. The units are being shipped F.O.B. shipping point.

C 50 units of Product ZZZ were placed on consignment at another company. Out of these 50 units, the consignee sold 20 units, and 30 units remain on hand.

D 10 units of Product ZZZ have been set aside for a customers special order. As of 12/31/22, these units have not yet been shipped to the customer.

E 5 units of Product ZZZ are being returned from one of Dracos customers. The units are in transit on 12/31/22 and are being shipped F.O.B. destination point back to Draco.

Question: How many units of Product ZZZ should Draco Corp. report in its ending inventory count on 12/31/22?

440 units

560 units

540 units

460 units

545 units