Denver Office Equipment manufactures and sells metal shelving. It began operations on January 1, 2020. (Click the icon to view the costs incurred during 2020.) (Click the icon to view the inventory data.) Revenues in 2020 were $462,000. The selling price per unit and the purchase price per pound of direct materials were stable throughout the year. The company's ending inventory of finished goods is carried at the average unit manufacturing cost for 2020. Finished-goods inventory at December 31, 2020, was $22.400. Read the requirements Requirement 1. Calculate direct materials inventory, total cost, December 31, 2020. Determine the formula, then calculate ending direct materials total cost. Ending direct materials total cost Requirement 2. Calculate finished-goods inventory, total units, December 31, 2020. 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.) Direct materials used Direct manufacturing labor costs Plant energy costs Manufacturing costs for 106,250 units Variable Fixed Total Indirect manufacturing labor costs Other indirect manufacturing costs Cost of goods manufactured Now select the labels used to calculate ending finished goods inventory in total units, then calculate the finished goods inventory in total units at December 31, 2020. (Round intermediary calculations to the nearest cent. Abbreviations used: DM direct materials, COG cost of goods, End Ending.) Ending finished goods monton in unite