2-25 Statement of Cost of Goods Manufactured The following items pertain to Sorter Corporation (in dollars):

FOR YEAR 19_2 Work in process, Dec. 31, 19_2 2,000 Selling and administrative Finished goods, Dec. 31, 19_1 40,000 expenses (total) 70,000 Accounts receivable, Direct materials purchased 80,000 Deexsim 1922 30,000 Direct labor 70,000 Accounts payable, Dec. 31, 19-1 40,000 Factory supplies 6,000 Direct materials, Dec. 31, 19_1 30,000 Property taxes on factory 1,000 Work in process, Dec. 31, 19_1 10,000 Factory utilities 5,000 Direct materials, Dec. 31, 19_2 5,000 Indirect labor 20,000 Finished goods, Dec. 31, 192 12,000 Depreciation—Plant Accounts payable, Dec. 31, 19.2 20,000 and equipment 9,000 Accounts receivable, Sales 350,000 Dec. 31, 19_1 50,000 Miscellaneous factory overhead 10,000