Homestead Crafts, a distributor of handmade gifts, operates out of owner Emma Flynns house. At the end

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Homestead Crafts, a distributor of handmade gifts, operates out of owner Emma Flynn’s house. At the end of the current period, Emma reports she has 800 units (products) in her basement 10 of which were damaged by water and cannot be sold. She also has another 400 units in her van, ready to deliver per a customer order, terms FOB destination, and another 100 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?
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