The beginning or the ending balance of Finished goods inventory

Variable Manufacturing Costs (Total Variable Manufacturing Cost):

*$22.00 Variable (Manufacturing cost per unit of a product produced) [Refer to financial information in word problem]
*190,000 units of Actual production of a product and/or produced product available at beginning balance of Finished goods Inventory in ? 2017 [500 units produced From Data Table]

= $22.00 × 190,000 units of Planned and Actual production of units of a product and/or produced units of a product available at beginning balance of Finished goods Inventory in 2017

= $4,180,000 Completed

$4,180,000 is the Variable Manufacturing Costs (Total Variable Manufacturing Cost).

Is 190,000 Actual Production of units of a product actually the total amount of units of a product produced and available to be sold at the beginning or representing the beginning balance of Finished goods inventory?  Or is 190,000 Actual Production of units of a product the total units of a product produced and available to be sold at the end or representing the ending balance of Finished goods inventory?