Houston 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 $621,600. 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 $18,900. Requirement 1. Calculate direct materials Inventory, total cost, December 31, 2020. Determine the formula, than 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) Manufacturing costs for 120,000 units Variable Fixed Total Direct materials used Direct manufacturing labor costs Plant energy costs 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 inventory in units Requirement 3. Calculate selling price in 2020. (Abbreviations used: DM-direct materials, COG - cost of goods.) Determine the formula to calculate selling price. (Enter your answer to the nearest cent.) The 2020 selling price is per unit Selling price Requirement 4. Calculate operating income for 2020. Bagin preparing the income statement by selecting the labels in the appropriate order, then enter the amounts and calculate the operating Income(loss). (Use a parentheses or a minus sign for an operating loss. For amounts with a $0 balance, make sure to enter "0" in the appropriate call. Complata all input fields.) Houston Office Equipment Income Statement For the Year Ended December 31, 2020 Cost of goods sold: Operating costs: