The following selected information was extracted from the 20x1 accounting records of Lone Oak Products:

Raw material purchases	$	175,000
Direct labor		255,000
Indirect labor		107,000
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	$	16,000		$	18,200
Work in process		35,800			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.

Calculate: A) Manufacturing Overhead:

B) Cost of Goods Manufactured:

C) Cost of Good Sold

D) Net Income

E) Number of Complete Units