Calculate finished-goods inventory, total units, December 31, . Before we calculate the units for ending finished goods, we will first calculate the total cost of goods manufactured. (If an input field is not used in the table, leave the input field empty; do not enter a zero.) Manufacturing costs for 100,000 units

variable fixed total

Direct materials used
Direct manufacturing labor costs
Plant energy costs
Indirect manufacturing labor costs
Other indirect manufacturing costs
Cost of goods manufactured

Costs incurred for 2020 are as follows (V stands for variable; F stands for fixed):

Direct materials used	$140,000 V
Direct manufacturing labor costs	$22,000 V
Plant energy costs	$5,000 V
Indirect manufacturing labor costs	$18,000 V
Indirect manufacturing labor costs	$14,000 F
Other indirect manufacturing costs	$8,000 V
Other indirect manufacturing costs	$26,000 F
Marketing, distribution, and customer-service costs	$120,000 V
Marketing, distribution, and customer-service costs	$43,000 F
Administrative costs	$54,000 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.

Inventory data are as

follows:

	Beginning: January 1, 2020	Ending: December 31, 2020
Direct materials	0 lb	2,300 lbs
Work in process	0 units	0 units
Finished goods	0 units	? units

Production in2020 was 100,000units. Two pounds of direct materials are used to make one unit of finished product.