Barricades Corporation provided the following information for the year: Beginning Balance-Work - in - Process Inventory $28, 000 Ending Balance-Work - in - Process Inventory 55, 000 Beginning Balance-Raw Materials Inventory 81, 000 Ending Balance-Raw Materials Inventory 61, 000 Purchases-Raw Materials 360, 000 Direct Labor 469, 000 Indirect Labor 19, 000 Depreciation on Factory Plant and Equipment 24, 000 Plant Utilities and Insurance 270, 000 $360, 000 $67, 000 $829, 000 $380, 000