Beginning raw materials Ending raw materials Direct labor Raw material purchases Depreciation on factory equipment Factory repairs and maintenance Beginning finished goods inventory Ending finished goods inventory Beginning work in process inventory Ending work in process inventory $ 7,400 5,900 14,150 9,300 8,400 5,200 12,100 10,800 7,600 8,200 o $37950. o $38,550. o $46,150. o $39,150. o $40,150