Account balances For Specific Date Direct materials, January 1, 2022 Work in process, January 1, 2022 Finished goods, January 1, 2022 For Year 2022 $ 18 Purchases of direct materials $ 69 816 11 65 Direct manufacturing labour Depreciation-plant, building, and equipment Direct materials, December 31, 2022 Work in process, December 31, 2022 Finished goods, December 31, 2022 - X 375 105 95 60 756 17 Plant supervisory salaries 6 Miscellaneous plant overhead 50 Revenues 1,120 Marketing, distribution, and customer-service costs 294 Plant supplies used 10 Plant utilities 40 Indirect manufacturing labour 45 Print Done