Beginning finished goods inventory $ 14,000 $ 18,450 Beginning goods in process inventory 16,500 21,950 Beginning raw materials inventory 9,250 11,000 Rental cost on factory equipment 29,000 24,750 Direct labor 21,000 37,000 Ending finished goods inventory 19,650 15,300 Ending goods in process inventory 24,000 18,000 Ending raw materials inventory 7,300 9,200 Factory utilities 11,000 14,000 Factory supplies used 10,200 5,200 General and administrative expenses 23,000 45,000 Indirect labor 3,250 9,660 Repairs