Problem 2-44 Financial-Statement Elements: Manufacturer (LO 2-5, 2-6)

[The following information applies to the questions displayed below.]

The following selected information was extracted from the 20x1 accounting records of Surgical Products, Inc.:

Raw material purchases	$	176,000
Direct labor		255,000
Indirect labor		109,000
Selling and administrative salaries		133,000
Building depreciation*		80,000
Other selling and administrative expenses		195,000
Other factory costs		342,000
Sales revenue ($130 per unit)		1,495,000

*Seventy-five percent of the company's building was devoted to production activities; the remaining 25 percent was used for selling and administrative functions.

Inventory data:

	January 1		December 31
Raw material	$	15,900	$	18,200
Work in process		35,800		62,100
Finished goods*		112,100		97,900

*The January 1 and December 31 finished-goods inventory consisted of 1,350 units and 1,190 units, respectively

Determine the number of completed units manufactured during the year.