Tulsa Office Equipment manufactures and sells metal shelving. It began operations on January 1, 2020. (Click the icon to view the costs incurred during 202C (Click the icon to view the inventory data.) the average unit manufacturing cost for 2020 . Finished-goods inventory at December 31,2020 , was $26,000. Read the requirements. Requirement 1. Calculate direct materials inventory, total cost, December 31, 2020. Determine the formula, then calculate ending direct materials total cost. Requirement 2. Calculate finished-goods inventory, total units, December 31, 2020. Tulsa Office Equipment manufactures and sells metal shelving. It began operations on January 1, 2020. (Click the icon to view the costs incurred during 202C (Click the icon to view the inventory data.) the average unit manufacturing cost for 2020 . Finished-goods inventory at December 31,2020 , was $26,000. Read the requirements. Requirement 1. Calculate direct materials inventory, total cost, December 31, 2020. Determine the formula, then calculate ending direct materials total cost. Requirement 2. Calculate finished-goods inventory, total units, December 31, 2020