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Homestead Crafts, a distributor of handmade gifts, operates out of owner Emma Finn's house. At the end of the current period, Emma reports she has

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Homestead Crafts, a distributor of handmade gifts, operates out of owner Emma Finn's house. At the end of the current period, Emma reports she has 900 units (products) in her basement, 20 of which were damaged by water and cannot be sold. She also has another 110 units in her van, ready to deliver per a customer order, terms FOB destination, and another 140 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

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