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5. Akinribade inc. needs to determine its year-end inventory. The warehouse contains 25,000
units, of which 3,500 were damaged by flood and are not seliable. Another 2,500 units were
purchased from Bison Company, FOB shipping point, and are currenty in transit. The company
atso consigns goods and has 4,500 units at a consignee's location. How many units should A.
Akinribade Inc. Include in its year-end inventory?

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