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 $ 2,700 (Beginning) Direct materials inventory, December 31 (Ending) 2,290 Work-in-process inventory, January 1 (Beginning) 5,210 Work-in-process inventory, December 31 (Ending) 2,480 Finished goods inventory, December 31 (Ending) 3,540 Manufacturing overhead 5,740 Cost of goods manufactured during this year 21,700 Total manufacturing costs 18,970 Cost of goods sold 21,670 Direct labor 3,130 Average sales price per unit Gross margin percentage 39.00% 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.) a Finished goods inventory Direct materials used Sales revenue C