After a computer failure, you are trying to reconstruct some financial results for the year just ended. While you know that backups are available, it will take too long to get the information you want. You have been able to collect the following information: Direct materials inventory, January 1 (Beginning) $ 2,800 Direct materials inventory, December 31 (Ending) 2,350 Work-in-process inventory, January 1 (Beginning) 5,730 Work-in-process inventory, December 31 (Ending) 2,500 Finished goods inventory, December 31 (Ending) 3,460 Manufacturing overhead 5,710 Cost of goods manufactured during this year 22,190 Total manufacturing costs 18,960 Cost of goods sold 22,240 Direct labor 3,100 Average selling price per unit 2 Gross margin percentage 37.00 % Required: a. Find the finished goods inventory, January 1. b. Find the direct materials used for the year. c. Find the Sales revenue. (Round your final answer to the nearest whole dollar.)