Data Table End of Year $ 10,000 Beginning End of of Year Year s 23000 S 32,000 Insurance on plant. Raw materials inventory Work in process inventory Finished goods inventory Purchases of direct materials. Direct labor.... Indirect labor 40,000 22,000 27,000 Repairs and maintenance-plant 32,000 Depreciation-plant building and equipmentS 13,200 S 3,900 s 88,000 General and administrative expenses 28,500 42,000 Print Done