Revenues in 2017 were $488,400. The selling price per unit and the purchase price per pound of direct materials were stable throughout the year. The company's ending inventory of finished goods is carried at the average unit manufacturing cost for 2017. Finished-goods inventory at December 31, 2017, was $18,900. X Data Table Costs incurred for 2017 are as follows (V stands for variable; F stands for fixed): Direct materials used $144,000 V Direct manufacturing labor costs $35,000 V Plant energy costs $6,000 V Indirect manufacturing labor costs $16,000 V Indirect manufacturing labor costs $17,000 F Other indirect manufacturing costs $13,000 V Other indirect manufacturing costs $21,000 F Marketing, distribution, and customer-service costs $121,000 v Marketing, distribution, and customer-service costs $45,000 F Administrative costs $55,000 F Variable manufacturing costs are variable with respect to units produced. Variable marketing, distribution, and customer-service costs are variable with respect to units sold. Print Done Data Table Inventory data are as follows: Beginning: Ending: January 1, 2017 December 31, 2017 Direct materials Olb 1,800 lbs Work in process O units O units Finished goods O units ? units Production in 2017 was 120,000 units. Two pounds of direct materials are used to make one unit of finished product. Print Done