3 of 23 (22 complete) poration: Requirements Data Table Beginning of 2017 End of Shay Corporation Direct materials inventory Work-in-process inventory Finished-goods inventory Purchases of direct materials Direct manufacturing labor Indirect manufacturing labor Plant insurance Depreciation-plant, building, and equipment Plant utilities Repairs and maintenance-plant Equipment leasing costs Marketing, distribution, and customer-service costs General and administrative costs 2017 S 125,000 S 75,000 166,000 147,000 247,000 208,000 256,000 210,000 105,000 4,000 49,000 20,000 18,000 67,000 123,000 68,000 Print Done nd then continue to the next