Required 1. Calculate direct materials inventory, total cost, December 31, 2019. 2. Calculate finished goods inventory, total units, December 31, 2019. 3. Calculate selling price per unit in 2019. 4. Calculate operating income for 2019. Banff Office Equipment manufactures and sells metal shelving. It began operations on January 1, 2019. (Click the icon to view the costs incurred during 2019.) (Click the icon to view the inventory data.) Revenues in 2019 were $496,800. The selling price per unit and the purchase price per kilogram of direct materials were stable throughout the year. The company's ending inventory of finished goods is carried at the average unit manufacturing costs for 2019. Finished goods inventory at December 31,2019 , was $15,400. Required Requirement 1. Calculate direct materials inventory, total cost, December 31, 2019. Determine the formula to calculate the total cost of direct materials inventory at December 31, 2019. Ending direct materials in kilograms Direct materials cost per kilogram = Ending direct materials total cost The total cost of ending direct materials inventory is $ Banff Office Equipment manufactures and sells metal shelving. It began operations on January 1, 2019. (Click the icon to view the costs incurred during 2019.) (Click the icon to view the inventory data.) Revenues in 2019 were $496,800. The selling price per unit and the purchase price per kilogram of direct materials were stable throughout the year. The company's ending inventory of finished goods is carried at the average unit manufacturing costs for 2019 . Finished goods inventory at December 31, 2019, was $15,400. Required Requirement 1. Calculate direct materials inventory, total cost, December 31, 2019. Determine the formula to calculate the total cost of direct materials inventory at December 31, 2019. Ending direct materials in kilograms Direct materials cost per kilogram = Ending direct materials total cost The total cost of ending direct materials inventory is \$ Other indirect manufacturing costs 9,000V30,000F123,000V42,000F58,000F Other indirect manufacturing costs Marketing, distribution, and customer-service costs Marketing, distribution, and customer-service costl Administrative costs Variable manufacturing costs are variable with respect to units produced. Variable marketing, distribution, and customer-service costs are variable with respect to units sold. Inventory data Costs incurred Costs incurred for 2019 are as follows ( V stands for variable; F stands for fixed): 1. Calculate direct materials inventory, total cost, December 31, 2019. 2. Calculate finished goods inventory, total units, December 31, 2019. 3. Calculate selling price per unit in 2019. 4. Calculate operating income for 2019