At the end of the current period, a company checks its physical inventory against its...

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Accounting

At the end of the current period, a company checks its physical inventory against its records and discovers the following.
1,400 units (products) were in the warehouse.
28 of the 1,400 units in the warehouse were destroyed when a storage shelf collapsed.
140 units were loaded in a trailer. The units are to be delivered to a customer, terms FOB destination.
100 units were out on consignment to a retailer.
Determine the number of units in the companys period-end inventory.

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