Cole Company Beginning of $2020$ End of $2020$

Direct materials inventory $24,00027,000$

Work$-$in$-$process inventory $28,00021,000$

Finished$-$goods inventory $16,00022,000$

Purchases of direct materials $--76,000$

Direct manufacturing labor $---20,000$

Indirect manufacturing labor $----17,000$

Plant insurance $----7,000$

Depreciation$-$plant, building, and equipment $----14,000$

Repairs and maintenance$-$plant $----4,000$

Marketing, distribution, and customer$-$service costs $----108,000$

General and administrative costs $----23,000$