Could you please let me know where went wrong. Comment back was Ending inventory is not 300 units it increases by 300 to 183

The following information pertains to Death Star Corporation for a period:

Selling price per unit	49
Standard fixed manufacturing costs per unit	24
Variable selling and administrative costs per unit	3
Fixed selling and administrative cost	14900
Beginning inventories:
Units	?
Standard fixed manufacturing cost	36,900
Standard variable manufacturing cost	18,700
Units produced	8,900
Units sold	8,600

Submission Instructions:

1. Assume the unit standard costs data for the beginning and ending inventories remained constant during the period. What was the total standard cost of the ending inventory under absorption costing?

Beginning inventory= Standard fixed manufacturing costs/ standard fixed manufacturing costs per unit

= $36,900/$24 per unit

= 1,537.5 units

Variable Cost per unit =Standard variable manufacturing costs/beginning invetory

= $18,700 per unit/1,537.5 units

= $12.16

Standard cost per unit= fixed manufacturing cost per unit + variable manufacturing cost per unit

= $24 + $12.16

= $36.16

Standard costing of ending inventory= $36.16 * (8,900-8,600)

= $10,848

Ending inventory is not 300 units it increases by 300 to 183