Account balances For Specific Date For Year 2019 Direct materials, January 1, 2019 5 15 Purchases of direct materials 410 Work in process, January 1, 2019 11 Direct manufacturing labour 125 Finished goods, January 1, 2019 68 Depreciation-plant, building and equipment 93 Direct materials, December 31, 2019 23 Plant supervisory salaries 5 Work in process, December 31, 2019 2 Miscellaneous plant overhead 38 Finished goods, December 31, 2019 50 Revenues 1. 160 Marketing. distribution and customer-service costs 282 Plant supplies used 11 Plant utilities 34 Indirect manufacturing labour 45