please answer all parts in full detail, thank you!

At the start of the year, the opening inventory at Wong Ltd. consisted of 600 units. During the year, Wong purchased an additional 950 units (all with terms FOB destination) and received an additional 400 units on consignment from J.G. Harold Inc (i.e. with consignment rights still belong to J.G. Harold Inc.). The units received on consignment remained unsold at the end of the year. Wong sold 1,100 units with terms FOB shipping point and 100 units with terms FOB destination ( 50% of the units shipped FOB destination have been delivered). Of the 950 units purchased FOB destination, only 800 units have been received by the end of the year. A physical count at the end of the year revealed that there were 600 units on hand. Required 1. How many physical units should be included in the inventory count of Wong Ltd. at the end of the year? (4 marks) 2. What impact, if any, would using the physical count have on the financial statements of Wong Ltd