Data table Beginning End of End of of Year Year Year Raw materials inventory $ Work in process inventory Finished goods inventory.. Purchases of direct materials 25,000 $ 29,000 Insurance on plant 41,000 $ 28,000 Depreciation-plant building and equipment $ 7,000 $ 12,600 20,000 $ 24,000 Repairs and maintenance-plant $ 3,800 $ 75,000 Marketing expenses $ 79,000 Direct labor Indirect labor. $ 80,000 General and administrative expenses $ 30,500 $ 44,000