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: Raw material purchases Direct labor Indirect labor Selling and administrative salaries. Building depreciation* Other selling and administrative expenses Other factory costs Sales revenue ($130 per unit) $ 175,000 254,000 109,000 133,000 80,000 195,000 344,000 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: Raw material Work in process Finished goods* January 11 $ 15,800 35,700 111,100. December 31 $ 18,200 62,100 97,900 "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.