Mister Tee's is a T shirt manufacturing business with the following fact pattern: " One T shirt requires one yard of fabric One yard of fabric costs $5 Tee Shirt makers (direct labor) are paid $20/hour The average cost of manufacture one tee shirt is $6 . Tee shirts are sold for $10/each Below is a partially completed Statement of Cost of Goods Sold for Period 3 Statement of Cost of Goods Sold Period 3, 202X Dollars. Finished Goods Beginning Inventory Cost of Goods Manufactured Cost of Goods Available for Sale $13,800 $15,000 Finished Goods Ending Inventory Cost of Goods Sold $12,000 What was the number of units (Tee Shirts) of Finished Goods Inventory at the beginning of the period? 500 2,500 200 2,300 Mister Tee's is a T shirt manufacturing business with the following fact pattern: One T shirt requires one yard of fabric One yard of fabric costs $5 Tee Shirt makers (direct labor) are paid $20/hour The average cost of manufacture one tee shirt is $6 . Tee shirts are sold for $10/each Below is a partially completed Statement of Cost of Good Manufactured for Period 3 Statement of Cost of Goods Manufactured Period 3, 202X Dollars Direct Materials Used $9,000 Direct Labor $2,000 Factory Overhead Total Manufacturing costs for the period $13,400 WIP Beginning Inventory $1,800 WIP Ending Inventory Costs of Goods Manufactured (COGM) How many units (Tee shirts) were completed during the period? 2,166 O 2,233 2,767 2.300 $1,400