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) Direct materials inventory, December 31 (Ending) Work-in-process inventory, January 1 (Beginning) Work-in-process inventory, December 31 (Ending) Finished goods inventory, December 31 (Ending) Manufacturing overhead Cost of goods manufactured during this year Total manufacturing costs Cost of goods sold Direct labor Average sales price per unit Gross margin percentage 2,900 2,280 5,670 2,450 3,530 5,800 22,150 18,930 22,100 3,200 2 35.00% 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.) Finished goods inventory Direct materials used b C. Sales revenue