Beginning of Year End of Year End of Year Raw materials inventory.. $ 25,000 $ 34,000 Insurance on plant $ 8,000 Work in process inventory. $ 37,000 $ 28,000 Depreciation-plant building and equipment $ 12,900 Finished goods inventory... $ 15,000 $ 26,000 Repairs and maintenance-plant $ 4,300 Purchases of direct materials... $ 76,000 Marketing expenses $ 77,000 Direct labor... $ Indirect labor. 85,000 $ 42,000 General and administrative expenses $ 26,500