Homestead Crafts, a distributor of handmade gifts, operates out of owner Emma Finn's house. At the end of the current period, Emma looks over her inventory and finds that she has 1,400 units (products) in her basement, 28 of which were damaged by water and cannot be sold. 140 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 total units should Emma include in her company's period-end inventory? Units in Ending Inventory: Units stored in basement Add: 1,400 units Less: Total units in period-end inventory 1,400 units