1. Calculate Direct Materials Inventory Total Cost,

2. Calculate Finished Goods Inventory, total units,

3. Calculate selling price

4. Calculate Operating Income

5. What is the ending finished goods inventory in units?

Direct materials used $144,500 V

Direct manufacturing labor costs 26,500 V

Plant energy costs 6,000 V

Indirect manufacturing labor costs 12,000 V

Indirect manufacturing labor costs 20,000 F

Other indirect manufacturing costs 10,000 V

Other indirect manufacturing costs 19,000 F

Marketing, distribution, and customer-service costs 124,000 V

Marketing, distribution, and customer-service costs 40,000 F

Administrative costs 58,000 F

Variable manufacturing costs are variable with respect to units produced. Variable marketing, distribution, and customer-service costs are variable with respect to units sold. 144,500 $144,500 Direct manufacturing labor costs

$ 26,500 Plant energy costs

$6,000 Indirect manufacturing labor costs

$20,000, $32,000 I Indirect Manufacturing Costs

Other indirect manufacturing costs $10,000,$19000, $ 29,000

Cost of goods manufactured $199,000, $39,000, $238,000

Direct materials = 1900lbs.

Production was 106250 units. Two pounds pf direct materials are used to make one unit of finished product.

What is the Ending finished goods inventory in units?