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)	$	2,700
Direct materials inventory, December 31 (Ending)		2,290
Work-in-process inventory, January 1 (Beginning)		5,100
Work-in-process inventory, December 31 (Ending)		2,440
Finished goods inventory, December 31 (Ending)		3,520
Manufacturing overhead		5,870
Cost of goods manufactured during this year		21,560
Total manufacturing costs		18,900
Cost of goods sold		21,490
Direct labor		3,000
Average selling price per unit		2
Gross margin percentage		35.00	%

Required:

a. Find the finished goods inventory, January 1.

Finished goods inventory

?

b. Find the direct materials used for the year.

Direct material used

?

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

Sales Revenue

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