QS 5-1 Inventory ownership LO C1 Homestead Crafts, a distributor of handmade gifts, operates out of owner Emma Finns house. At the end of the current period, Emma reports she has: 600 units (products) in her basement, 17 of which were damaged by water and cannot be sold. 190 units in her van, ready to deliver per a customer order, terms FOB destination. 190 units out on consignment to a friend who owns a retail store. How many units should Emma include in her companys period-end inventory?