The following information has been taken from the accounting records of Klear-Seal Company for last year.

Selling expenses 140,000

Raw materials inventory, January 1 90,000

Raw materials inventory, December 31 60,000

Utilities, factory 36,000

Direct labour cost 150,000

Depreciation, factory 162,000

Purchases of raw materials 750,000

Sales 2,500,000

Insurance, factory 40,000

Supplies, factory 15,000

Administrative expenses 270,000

Indirect labour 300,000

Maintenance, factory 87,000

Work in process inventory, January 1 180,000

Work in process inventory, December 31 100,000

Finished goods inventory, January 1 260,000

Finished goods inventory, December 31 210,000

Management wants to organize these data into a better format so that financial statements can be prepared for the year.

Could you please explain shiow the calculation for the following question

1. Assuming production of finished and semi-finished goods amounted to 412,500 units for the past year. Calculate the cost components of the ending finished goods inventory of 55,176 units. (Hint: The categories of costs in the ending inventory are the same as the total manufacturing costs; only the amounts are different.)