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

omestead 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. 350 units in her van, ready to deliver per a customer order, terms FOB destination. 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?

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