Determine the number of completed units manufactured during the year.

The following selected normation was extracted from the 20XT accounting records or Oak Products. Raw material purchases Direct labor Indirect labor Selling and administrative salaries Building depreciation* Other selling and administrative expenses Other factory costs Sales revenue ($130 per unit) $ 175,000 254,000 109,000 133,000 80,000 195,000 344, 000 1,495,000 *Seventy-five percent of the company's building was devoted to production activities; the remaining 25 percent was used for selling and administrative functions. Inventory data: Raw material Work in process Finished goods* January 1 $ 15,800 35, 700 111, 100 December 31 $ 18, 200 62, 100 97,900 *The January 1 and December 31 finished-goods inventory consisted of 1,350 units and 1,190 units, respectively