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------------------------------------------------ Prime Cost, Conversion Cost, Preparation of Income Statement: Manufacturing Firm

Kildeer Company makes easels for artists. During the last calendar year, a total of 23,000 easels were made, and 24,000 were sold for $52 each. The actual unit cost is as follows:

- Direct materials: $14.00
- Direct labor: $5.00
- Variable overhead: $5.00
- Fixed overhead: $15.00
- Total unit cost: $39.00

The selling expenses consisted of a commission of $1.00 per unit sold and advertising co-payments totaling $92,000. Administrative expenses, all fixed, equaled $175,000. There were no beginning and ending work-in-process inventories. The beginning finished goods inventory was $140,400 for 3,600 easels.

Required:
1. Calculate the number and the dollar value of easels in the ending finished goods inventory.