Data table a.) Inventory data are as follows: als were stable thro y at December 31, Chicago Office Equipment manufactures and sells motal shelving. It began operations on January 1, 2020. (Click the icon to view the costs incurred during 2020 . (Click the icon to viow the inventory data.) Revenues in 2020 were $440,000. The selling price per unit and the purchase price per pound of direct materlals were stable throughout the year. The company/s anding inventory of finished goods is carried at the avorage unit manufacturing cost for 2020 . Finished-goods inventory at December 31,2020 , was $23,000. Read the requirements: Requirement 1. Calculate direct materials inventory, total cost, December 31, 2020. Determine the formula, then calculate ending direct materials total cost. Requirement 2. Calculate finished-goods inventory, total units, December 31, 2020. Before we calculate the unils for ending finished goods, we will first calculate the total cost of goods manufactured. (If an input fleld is not used in the table, leave the input field empty; do not enter a zero.) Data table Data table Requirements were stable throughou t December 31, 2020, 1. Calculate direct materials inventory, total cost, December 31,2020 . 2. Calculate finished-goods inventory, total units, December 31,2020. 3. Calculate selling price in 2020. 4. Calculate operating income for 2020