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How many units should be included in the year-end inventory of Entity D? 230 units in its warehouse, 15 of which are damaged and cannot

How many units should be included in the year-end inventory of Entity D? 230 units in its warehouse, 15 of which are damaged and cannot be sold. 195 units shipped from a supplier to Entity D, terms F.O.B. shipping point, that are in transit. 45 units owned by Entity D but are out on consignment to a dealer in another state.

A) 470 units

B) 455 units

C) 260 units

D) 215 units

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