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)		5,400
Work-in-process inventory, December 31 (Ending)		2,500
Finished goods inventory, December 31 (Ending)		3,590
Manufacturing overhead		5,730
Cost of goods manufactured during this year		21,820
Total manufacturing costs		18,920
Cost of goods sold		21,710
Direct labor		3,040
Average selling price per unit		2
Gross margin percentage		37.00	%

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.)