Data Table Beginning End of End of of Year Year Year Raw materials inventory $ 29,000 31,000 Insurance on plant s 40,000 S 27000 Depreciation-plant building and equipment $ 11,000 13,400 Work in process inventory Finished goods inventory Purchases of direct materials Direct labor S 19,000 Repairs and maintenance-plant S 3,500 S 79,000 28,000 $ 77.000 Marketing expenses s 86,000 General and administrative expenses $ 37,000 .. $ 27,500 Indirect labor Print Done estion