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

Homestead Crafts, a distributor of handmade gifts, operates out of owner Emma Finns house. At the end of the current period, Emma reports she has: 700 units (products) in her basement, 29 of which were damaged by water and cannot be sold. 100 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 companys period-end inventory?

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