Crispi Brewing, is a small brewing company that manufactures small-batch beers. They produce only 12 oz. cans of beer for distribution and sale. To make the beer, the grain is boiled to make a wort. That wort is then boiled with hops to add flavor, aroma, and bitterness. The boiled wort is then cooled as it is added to a fermentation vessel, where yeast is added and the cooled wort is left to ferment. After the fermentation is complete, the beer is transferred to a bright tank and filtered. Finally, the beer is carbonated and added to cans. Melissa is the brewer. She is an employee of Crispi and her only role is to make the beer. The beer is made in a warehouse that includes the necessary equipment to brew and can the beer. Rent for the space $3,000 per quarter. The brewing equipment equipment, including the canning machine and the refrigeration cost $316,000. That equipment is depreciated straight-line over ten years such that the equipment expense is $7,900 per quarter. There is no additional expense for storing the equipment, material, or finished goods. The Ending Balance of inventory on Dec. 31, 2021: Item Ending Amount Ending Balance ($)

Item	Ending Amount	Ending Balance ($)
Grain	1,000 lbs	$700
Hops	100 lbs	$1,200
Empty Cans	20,000	$7,000
Finished Cans of Beer	1,000	$800
Beer in Fermentation or Bright Tanks	?	$29,000

In the first quarter of 2022, Crispi sold 78,000 cans of Crispi beer. The net revenue from the sales was $58,500.

During the first quarter of 2022, Crsipi incurred the following expenses:

Item	Expense ($)
Wages to Melissa for Production	$15,000
Rent for the Warehouse	$3,000
Grain	$9,500
Hops	$6,000
Empty Cans	$25,200
Utilities	$3,000
Advertising Expenses	$900
Other General and Administrative Expenses	$1,500

The ending balance at the end of the first quarter of 2022 was as follows:

Item	Ending Amount	Ending Balance ($)
Grain	1,500 lbs	$1,050
Hops	200 lbs	$2,400
Empty Cans	10,500	$3,675
Finished Cans of Beer	4,500	$3,780
Beer in Fermentation or Bright Tanks	?	$32,000

Q: How many cans of beer were produced in the first quarter of 2022?