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 1,300 units (products) in her basement, 20 of which were damaged by water and cannot be sold. She also has another 350 units in her van, ready to deliver per a customer order, terms FOB destination, and another 80 units out on consignment to a friend who owns a retail store. How many units should Emma include in her companys period-end inventory?

Units in Ending inventory:

Units of Product on hand: 1,300 units

Add:

Less:

Total units in period-end inventory 1,300 units