do u know how they got 1,820 of new inventory of quantity units? plz help

1.000 units sold during the current time period. we do nor assume all of the items sold represent inventory manufactured in this period. We assume Goldman Corporation uses FIFO (first-in, first-out) accounting. and it first allocates the cost of current sales to beginning inventory and then to goods manufactured during the period In Table 4 6 4 we look at the revenue, associated cost of goods sold, and gross profit for both products. For example. 1.000 units of wheels are to be sold at total revenue of $30,000. Of the 1.000 units. 85 units are from beginning inventory at a $16 cost (sce Table 4-2 { ). and the balance of 915 units are from current production at an $18 cost. The total cost of goods sold for wheels is 517.830. yielding a gross profit of $12.170. The pattern is the same for casters, with sales of $70.000. cost of goods sold of 543.640. and gross profit of $26.360. The combined sales for the two products are $100.000. with cost of goods sold of $61.470 and gross profit of $38.530. Page 111 Table 4-6 Allocation of manufacturing cost and determination of gross profit Wheels Casters Combined Quantity sold (Table 4 1 [g). 1,000 2,000 3.000 Sales price. 30 Sales revenue. $30,000 $70,000 $100,000 Cost of goods sold Old inventory (Table 4 28) Quantity (units) 180 Cost per unit. $16 $20 Total $ 1.360 $ 3,600 New inventory (the remainder) Quantity (units) 915 1 8:20 Cost per unit (Table 4 4(9) $18 527 Total 16.470 40,040 Total cost of goods sold 17.830 43.640 $ 61.470 Grow profit $12.170 $26.360 $ 38.530