QS 6-1 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 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 company's period-end inventory? Units in Ending Inventory: Units of Product on hand: 1,300 units Add Less Total units in period-end inventory units