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Required information [The following information applies to the questions displayed below.] The following selected information was extracted from the 20x1 accounting records of Lone Oak Products: "Seventy-five percent of the company's building was devoted to production activities; the remaining 25 percent was used for selling and administrative functions. Inventorv data: "The January 1 and December 31 finished-goods inventory consisted of 1,350 units and 1,190 units, respectively. 5. Determine the number of completed units manufactured during the year. Required information [The following information applies to the questions displayed below.] Mason Corporation began operations at the beginning of the current year. One of the company's products, a refrigeration element, sells for $185 per unit. Information related to the current year's activities follows. Mason carries its finished-goods inventory at the average unit cost of production and is subject to a 30 percent income tax rate. There was no work in process at year-end. Required: 1. Determine the cost of the December 31 finished-goods inventory