At December 31, 2019, the end of its fiscal year, Kelly Metal Products Corporation collected the following data for 2019: Materials inventory, January 1 Materials inventory, December 31 Work in process inventory, January 1 Work in process inventory, December 31 Finished goods inventory. January 11 Finished goods inventory, December 31 Net delivered cost of materials purchased Direct labor $32,000 22,000 34,000 45,000 21,000 18,000 210,000 190,000 13,000 25,000 Indirect material Indirect labor Factory supplies used Factory depreciation Factory repairs and maintenance 28,000 Selling expenses (total) 63,000 Non factory administrative expenses (total) 57.000 12,000 78,000