Bentley Manufacturing, Inc. provided the following information for the year: Purchases-Raw Materials $90,000 Plant Utilities and Insurance 66,000 Indirect Materials Used 11, 660 Indirect Labor 4, 630 Direct Materials Used in Production 99,000 Direct Labor 117,000 Depreciation on Factory Plant and Equipment 5,000 Cost of Goods Manufactured 290, 500 The inventory account balances as of January 1 are given below. Raw Materials Inventory $44,000 $1,000 $13, 790 $43.000 $48,000 Bentley Manufacturing, Inc. provided the following information for the year: Purchases-Raw Materials $90,000 Plant Utilities and Insurance 66,000 Indirect Materials Used 11, 660 Indirect Labor 4, 630 Direct Materials Used in Production 99,000 Direct Labor 117,000 Depreciation on Factory Plant and Equipment 5,000 Cost of Goods Manufactured 290, 500 The inventory account balances as of January 1 are given below. Raw Materials Inventory $44,000 $1,000 $13, 790 $43.000 $48,000