Soo Office Equipment manufactures and sells metal shelving. It began operations on January 1, 2019. Costs incurred for 2019 are as follows (V stands for variable; F stands for fixed):

Direct materials used costs	$140,000 V
Direct manufacturing labour costs	30,000 V
Plant energy costs	5,000 V
Indirect manufacturing labour costs	10,000 V
Indirect manufacturing labour costs	16,000 F
Other indirect manufacturing costs	8,000 V
Other indirect manufacturing costs	24,000 F
Marketing, distribution, and customer-service costs	122,850 V
Marketing, distribution, and customer-service costs	40,000 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:

Production in 2019 was 100,000 units. Two kilograms of direct materials are used to make one unit of finished product.

Revenues in 2019 were $436,800. The selling price per unit and the purchase price per kilogram of direct materials were stable throughout the year. The company's ending inventory of finished goods is ca rried at the average unit manufacturing costs for 2019. Finished goods inventory at December 31, 2019, was $20,970.

Required

1. Calculate direct materials inventory, total cost, December 31, 2019.

2. Calculate finished goods inventory, total units, December 31, 2019.

3. Calculate selling price per unit in 2019.

4. Calculate operating income for 2019 (show your computations).

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Beginning. January 1, 2019 Ending, December 31, 2019 Direct materials O kilograms 2,000 kilograms Work in process O units O units Finished goods O units ? units