P2-45 (similar to) Houston Office Equipment manufactures and sells metal shelving. It began operations on January 1, 2017. (Click the icon to view the costs incurred during 2017.) (Click the icon to view the inventory data.) Question Help Revenues in 2017 were $506,000. 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 2017. Finished-goods inventory at December 31, 2017, was $26,000. Read the requirements. Ending direct materials in pounds Direct materials cost per pound = Ending direct materials total cost 2,100 0.6 = 1,260 Requirement 2. Calculate finished-goods inventory, total units, December 31, 2017. Before we calculate the units for ending finished goods, we will first calculate the total cost of goods manufactured. (If a box is not used in the table, leave the box empty; do not enter a zero.) Manufacturing costs for 123,000 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