Costs incurred Alberta Office Equipment manufactures and sells metal shelving. It began operations on January 1, 2022. (Click the icon to view the costs incurred during 2022.) (Click the icon to view the inventory data.) Revenues in 2022 were $496,600. The selling price per unit and the purchase price per kilogram of direct materials were stable throughout the year. The company's ending inventory of finished goods is carried at the average unit manufacturing costs for 2022. Finished goods inventory at December 31,2022 , was $28,800. Required Requirement 1. Calculate direct materials inventory, total cost, December 31, 2022. Determine the formula to calculate the total cost of direct materials inventory at-December 31, 2022. Ending direct materials in kilograms Direct materials cost per kilogram = Ending direct materials total cost The total cost of ending direct materials inventory is $1,400 '. Requirement 2. Calculate finished goods inventory, total units, December 31, 2022. Before we calculate the units for ending finished goods, we will first calculate the total cost of goods manufactured. Inventory data Inventorv data are as follows: rIvuucuuII III U Was IUI, JUU units. I WO KIIOgrams or direct materials is used to make one unit of finished product