Data table Beginning End of End of of Year Year Year Raw materials inventory $ 21,000 $ 30,000 Insurance on plant $ 9,500 Work in process inventory. $ 40,000 $ 37,000 Depreciation-plant building and equipment 13,100 Finished goods inventory....... $ 16,000 $ 22,000 Repairs and maintenance-plant $ 4,300 Purchases of direct materials $ 76,000 Marketing expenses $ 78,000 Direct labor.... $ 82,000 General and administrative expenses $ 24,500 Indirect labor. $ 43,000 Print Done