Balances: Direct Materials Work-in-Process Inventory Finished Goods Inventory Other information: Beginning Ending $13,400 $ 8,500 2,000 5,000 0 0 $37,000 100 5,100 1,600 113,000 1,000 8,000 1,400 20,000 ect materials purchases Dir Plant ianitorial services Sales salaries Delivery costs Net sales revenue Utilities for plant Rent on plant Customer service hotline costs Direct labor