Manitoba Office Equipment manufactures and sells metal shelving. It began operations on January 1, 2019. (Click the icon to view the costs incurred during 2019.) (Click the icon to view the inventory data.) Revenues in 2019 were $555,000. The selling price per unit and the purchase price per kilogram of direct materials were stable throughout the year. The company's ending inventory of finished goods is carried at the average unit manufacturing costs for 2019. Finished goods inventory at December 31, 2019, was $18,900. Required Requirement 1. Calculate direct materials inventory, total cost, December 31, 2019. Determine the formula to calculate the total cost of direct materials inventory at December 31, 2019. X Ending direct materials total cost