Crystal Bay Company Calculation of Cost of Goods Manufactured For Current Year Plus: Manufacturing costs incurred Less: Cost of goods manufactured \begin{tabular}{|c|c|c|c|c|c|c|} \hline & & ginningYear & EndofYear & & & EndofYear \\ \hline Raw materials inventory ..... & s & 21.000s & 26,000 & Insurance on plant & $ & 10,500 \\ \hline Work in process inventory & $ & 35,000$ & 32,000 & Depreciation-plant building and equipment & $ & 13,100 \\ \hline Finished goods inventory ...... & $ & 15,000s & $23,000 & Repairs and maintenance-plant & $ & 3,800 \\ \hline Purchases of direct materials & & $ & S 73,000 & Marketing expenses ... & $ & 82,000 \\ \hline Direct labor...... & & $ & $88,000 & General and administrative expenses & $ & 28,500 \\ \hline Indirect labor. ............ & & $ & 42,000 & & & \\ \hline \end{tabular}