Data Table For Specific Date For Year 2017 Direct materials inventory. Jan. 1, 2017 Work-in-process inventory, Jan. 1, 2017 Finished goods inventory, Jan. 1. 2017 Direct materials inventory, Dec. 31, 2017 Work-in-process inventory, Dec. 31, 2017 Finished goods inventory, Dec. 31, 2017 S 325 100 80 15 Purchases of direct materials 10 Direct manufacturing labor 70 Depreciation plant and equipment 20 Plant supervisory salaries 5 Miscellaneous plant overhead 35 950 240 10 30 60 55 Revenues Marketing, distribution, and customer-service costs Plant supplies used Plant utilities Indirect manufacturing labor Print Done