PLEASE HELP

Closet Company had the following information for the month of December. Al direct materials were one hundred percent completo, and beginning materials cost $15.700 Beginning balance 12/11 320 units, 100 Work in Process Inventory Completed 980 units and transferred completed $ 19,000 them to finished goods Inventory $ 171,321 Direct materials 64,000 Direct labor 40,000 Overhead Property taxes 9,000 Depreciation 40,000 Utilities 24.000 Indirect labor 7.000 Ending balance o 12/31+ 370 units, 201 completed $ 31,679 Total equivalent units for materials under the FIFO method are calculated to be 1,060 equivalent units 1,030 equivalent units 982 equivalent units. 958 equivalent units 1,350 equivalent units