Conner's Fixtures produces and sells a single product, a specialized plumbing fixture. The business began operations on January 1 this year and its costs incurred during the year include the following: At the end of the first year (December 31), direct materials inventory consisted of 8,300 pounds of material. Production in that year was 10,000 fixtures. All prices and unit variable costs remained constant during the year. Sales revenue for year 1 was $360,570. Finished goods inventory was $26,036 on December 31. Each finished fixture requires 3.20 pounds of material. Required: a. Compute the direct materials inventory cost, December 31. Note: Round your answer to the nearest dollar. b. Compute the finished goods ending inventory in units (fixtures) on December 31. c. Compute the selling price per unit. Note: Round your answer to the nearest dollar. d. Compute the operating profit for year 1 . Note: Loss amounts should be shown with a minus sign. Note: For all the requirements, do not round intermediate calculations