Please provide the solution to this general accounting question with accurate Accounting calculations.

The following selected information was extracted from the accounting records of Pinewood Manufacturing for the year ended December 31: Raw material purchases: $215,000 Direct labor: $342,000 Manufacturing overhead: $408,000 Selling and administrative expenses: $289,000 Sales revenue ($90 per unit): $1,980,000 Inventory data: January 1 December 31 Raw material $25,000 $19,000 Work in process $42,000 $51,500 Finished goods* $147,600 $120,600 *The January 1 and December 31 finished goods inventory consisted of 1,640 units and 1,340 units, respectively. Determine the number of units manufactured during the year