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After a computer failure, you are trying to reconstruct some financial results for the year just ended. While you know that backups are available, it will take too long to get the information you want. You have been able to collect the following information. Direct materials inventory, January 1 (Beginning) $ 2,800 Direct materials inventory, December 31 (Ending) 2,360 Work-in-process inventory, January 1 (Beginning) 4,990 Work-in-process inventory, December 31 (Ending) 2,510 Finished goods inventory, December 31 (Ending) 3,500 Manufacturing overhead 5,710 Cost of goods manufactured during this year 21,940 Total manufacturing costs 19,460 Cost of goods sold 21,900 Direct labor 3,160 Average sales price per unit 2 Gross margin percentage 37.00 % Required: a. Find the finished goods inventory, January 1. b. Find the direct materials used for the year. c. Find the Sales revenue.
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