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)		2,330
Work-in-process inventory, January 1 (Beginning)		4,550
Work-in-process inventory, December 31 (Ending)		2,440
Finished goods inventory, December 31 (Ending)		3,590
Manufacturing overhead		5,770
Cost of goods manufactured during this year		21,480
Total manufacturing costs		19,370
Cost of goods sold		21,370
Direct labor		3,150
Average selling price per unit		2
Gross margin percentage		38.00	%

Required:

a. Find the finished goods inventory, January 1.

b. Find the direct materials used for the year.

c. Find the Sales revenue. (Round your final answer to the nearest whole dollar.)