Raw material purchases	175,000
Direct labor	255,000
Indirect labor	108,000
Selling and administrative salaries	133,000
Building depreciation*	80,000
Other selling and administrative expenses	195,000
Other factory costs	343,000
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		35,700		62,100
Finished goods*		111,100		97,900

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

a)Calculate Surgical Products manufacturing overhead for the year. b)Calculate Surgical Products cost of goods manufactured. c)Compute the companys cost of goods sold. d)Determine net income for 20x1, assuming a 30% income tax rate. e)Determine the number of completed units manufactured during the year.