Data table Beginning End of of Year Year Raw materials inventory $ 20,000 $27,000 Insurance on plant End of Year $ 11,500 Work in process inventory $ 38,000 $ 34,000 Depreciation-plant building and equipment $ 12,500 Finished goods inventory. 14,000 $ 26,000 Repairs and maintenance-plant $ 3,500 Purchases of direct materials $ 71,000 Marketing expenses $ 83,000 Direct labor $ 82,000 General and administrative expenses $ 23,500 Indirect labor. $ 42,000