Data table

Beginning of Year

End of Year

End of Year

Raw materials inventory. $.......$

$$24,000$

$$25,000$

Insurance on plant. $......................$

$$11,000$

Work in process inventory. $......$

$$43,000$

$$29,000$

Depreciation$-$plant building and equipment. $...$

$$12,600$

Finished goods inventory. $.......$

$$16,000$

$$22,000$

Repairs and maintenance$-$plant. $............$

$$4,100$

Purchases of direct materials. $...$

$$77,000$

Marketing expenses. $.....................$

$$81,000$

Direct labor. $..................$

$$88,000$

General and administrative expenses. $.......$

$$28,500$

Indirect labor. $.................$

$$38,000$