Tulsa Office Equipment manufactures and sells metal shelving. It began operations on January 1, 2017. Revenues in 2017 were $475,200. 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 $28,320.

Costs incurred for 2017 are as follows (V stands for variable; F stands for fixed):

Direct materials used $142,000 V

Direct manufacturing labor costs $26,000 V

Plant energy costs $3,000 V

Indirect manufacturing labor costs $19,000 V

Indirect manufacturing labor costs $17,000 F

Other indirect manufacturing costs $13,000 V

Other indirect manufacturing costs $16,000 F

Marketing, distribution, and customer service costs $124,000 V

Marketing, distribution, and customer-service costs $45,000 F

Administrative costs $50,000 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.

Inventory data are as follows:

Beginning: Ending:

January 1, 2017 December 31, 2017

Direct materials 0 lb 1,800 lbs

Work in process 0 units 0 units

Finished goods 0 units ? units

Production in 2017 was 100,000 units. 2 pounds of direct materials are used to make 1 unit of finished product.

Note: I already solved for Ending direct materials total cost which was: 1800 lbs (Ending direct materials in pounds) X 0.71 (Direct materials cost per pound) = $1,278 (Ending direct materials total cost)

I am stuck and need help calculating ending finished goods inventory in total units, then calculating the finished goods inventory in total units at December 31, 2017. (Directions say to round intermediary calculations to the nearest cent)

So this step in the problem is _________ / _________ = Ending finished goods inventory in units (I need the formula and the numbers)... HELP PLEASE!!