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Q.2. Hassan Office Equipment manufactures and sells metal shelving. It began operations on January 1, 2018. Costs incurred for 2018 are as follows (V stands for variable; F stands for fixed) Direct materials used $147,600 V Direct manufacturing labor costs 38,400 V Plant energy costs 2,000 V Indirect manufacturing labor costs 14,000 V Indirect manufacturing labor costs 19,000 F Other indirect manufacturing costs 11,000 V Other indirect manufacturing costs 14,000 F Marketing, distribution, and customer-service costs 128,000 V Marketing, distribution, and customer-service costs 48,000 F Administrative costs 56,000 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. Inventory data are as follows: Beginning: January 1, 2018 Ending: December 31, 2018 Direct materials Olb 2,400 lbs Work in process O units 0 Units Finished goods O units ? Units Production in 2018 was 123,000 units. Two pounds of direct materials are used to make one unit of finished product. Revenues in 2018 were $594,000. 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 2018. Finished-goods inventory at December 31, 2018, was $26,000. Required: 1. Calculate direct materials inventory, total cost, December 31, 2018. (5) 2. Calculate finished-goods inventory, total units, December 31, 2018. (3) 3. Calculate selling price in 2018. (3) 4. Calculate operating income for 2018. (4)