Check my work Problem 2-69 (Algo) Find the Unknown Information (LO 2-1, 6) 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, 360 ces Work-in-process inventory, January 1 (Beginning) 5,570 Work- in-process inventory, December 31 (Ending) 2, 510 Finished goods inventory, December 31 (Ending) 3, 530 Manufacturing overhead 5 , 820 Cost of goods manufactured during this year 21, 640 Total manufacturing costs 18, 580 Cost of goods sold 21, 630 Direct labor 3, 110 Average sales price per unit 2 Gross margin percentage 35.00% 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.)