ALASKA MANUFACTURING .......began its first year of operations on January 1, 2016. Costs incurred for 2016 were as follows: irect materials used irect manufacturing labor cots lant energy costs 147,600Variable 38.400 Variable 2,000 Variable 14,000 Variable Indirect manufacturing labor costs Indirect manufacturing labor costs 19,000 Fixed 11,000 Variable r indirect production costs indirect production costs 14,000 Fixed arketing, distribution and customer-service costs 128,000 Variable arketing, distribution and customer-service costs 48,000 Fixed 56,000 Fixed dministrative costs Variable manufacturing costs are variable with respect to units produced, while variable marketing, distribution and customer- service costs are variable with respect to units sold Inventory data is as follows Janury 1,2016 Decerber 31, 2016 Direct materials Work in process Finished goods 0 units 0 units ? units In 2016, the company produced 123,000 units. Company standards require 2 pounds of direct material per unit. Revenues for 2016 were $594,000. The selling price per unit and the purchase price per pound of direct materials were constant throughout the year. Finished-goods inventory at December 31, 2016 was $26,000