In connection with your examination of the financial statements of Camry Products Co$,$ a limited liability company, for the year ended $31$ March $20$X$9,$ you are reviewing the plans for a physical inventory count at the company's warehouse on $31$ March $20$X$9.$ The company assembles domestic appliances, and inventory of finished appliances, unassembled parts and sundry inventory are stored in the warehouse which is adjacent to the company's assembly plant. The plant will continue to produce goods during the inventory count until $5$pm on $31$ March $20$X$9.$ On $30$ March $20$X$9,$ the warehouse staff will deliver the estimated quantities of unassembled parts and sundry inventory which will be required for production for $31$ March $20$X$9$; however, emergency requisitions by the factory will be filled on $31$ March. During the inventory count, the warehouse staff will continue to receive parts and sundry inventory, and to dispatch finished appliances. Appliances which are completed on $31$ March $20$X$9$ will remain in the assembly plant until after the count has been completed.