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Direct materials used $144,500 V Direct manufacturing labor costs 26,500 V Plant energy costs 6,000 V Indirect manufacturing labor costs 12,000 V Indirect manufacturing labor

Direct materials used $144,500 V Direct manufacturing labor costs 26,500 V Plant energy costs 6,000 V Indirect manufacturing labor costs 12,000 V Indirect manufacturing labor costs 20,000 F Other indirect manufacturing costs 10,000 V Other indirect manufacturing costs 19,000 F Marketing, distribution, and customer-service costs 124,000 V Marketing, distribution, and customer-service costs 40,000 F Administrative costs 58,000 F Variable manufacturing costs are variable with respect to units produced. Variable marketing, distribution, and customer-service costs are variable with respect to units sold. 144,500 $144,500 Direct manufacturing labor costs 26,500 26,500 Plant energy costs 6,000 6,000 Indirect manufacturing labor costs 12,000 $20,000 32,000 Other indirect manufacturing costs 10,000 19,000 29,000 Cost of goods manufactured $199,000 $39,000 $238,000 Direct materials = 1900lbs. Production was 106250 units. Two pounds pf direct materials are used to make one unit of finished product. What is the Ending finished goods inventory in units?

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