A am omce Equipment manufactures and sells metal shelving It began operations on January 1.2014. EH (aick the icon to view the costs during 2014. cick the icon to viewthe inventory data Revenues in 2014 were $442,750.The selling price per unitand the purchase price per pound of direct materials were stable throughout the year. The company's ending inventory offinished goods is carried at the average unit manufacturing costfor 2014.Finished-goods inventory at 31, s22,400. Requirements direct materials inventory, total cost December 31,2014. 2. Calculate finished goods total units, December 31.2014. Calculate selling price in 2014. 4, Calculate operating income for 2014