S 5-1 Inventory ownershlp LO C1 omestead Crafts, a distributor of handmade gifts, operates out of owner Emma Finn's house. At he end of the current period, Emma reports she has: 1,500 units (products) in her basement, 22 of which were damaged by water and cannot be sold. 170 units In her van, ready to deliver per a customer order, terms FOB destination 180 units out on consignment to a friend who owns a retall store. How many units should Emma include in her company's period-end inventory? Units of Product on hand 1,500 units Add Less units in period-end inventory ,500 units