QS 5-10 Inventory ownership L.O. C1

Crafts Galore, a distributor of handmade gifts, operates out of owner Jenny Finn's house. At the end of the current period, Jenny reports she has 1,500 units (products) in her basement, 30 of which were damaged by water and cannot be sold. She also has another 250 units in her van, ready to deliver per a customer order, terms FOB destination, and another 70 units out on consignment to a friend who owns a retail store. How many units should Jenny include in her company's period-end inventory?

Total units in ending inventory

units