Overtoom International Nederland BV manufactures and sells metal shelving. It began operations on 1 January 2022. Costs incurred for 2022 (V stands for variable; F stands for fixed) are as follows:

Vriable manufacturing costs are variable with respect to units produced. Variable marketing, distribution, and customer-service costs are variable with respect to units sold. Stock data are as follows:

Production in 2022 was 100 000 units. Two kilograms of direct materials are used to make one unit of finished product.
Revenues in 2022 were €873 600. The selling price per unit and the purchase price per kilogram of direct materials were stable throughout the year. The company’s ending stock of finished goods is carried at the average unit manufacturing costs for 2022. Finished goods stock, at 31 December 2022, was €41 940.
Required 1 Direct materials stock, total cost, 31 December 2022.
2 Finished goods stock, total units, 31 December 2022.
3 Selling price per unit 2022.
4 Operating profit 2022. Show your computations.

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Direct materials used costs Direct manufacturing labour costs Plant energy costs Indirect manufacturing labour costs Indirect manufacturing labour costs Other indirect manufacturing costs Other indirect manufacturing costs Marketing, distribution and customer-service costs Marketing, distribution and customer-service costs Administrative costs 280 000 V 60 000 V 10 000 V 20 000 V 32 000 F 16 000 V 48 000 F 245 700 V 80 000 F 100 000 F