QS 5-1 (Static) Inventory ownership LO C1 Homestead Crafts, a distributor of handmade gifts, operates out of owner Emma Finn's house. At the end of the current period, Emma looks over her inventory and finds that 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 retall store. How many total units should Emma include in her company's period-end inventory