Data Table Inventories: Raw Materials Work-in-Process Finished goods Other information Raw materials purchases Plant janitorial services Sales salaries Delivery costs Sales revenue Utilities for plant Rent on plant Customer service hotline costs Direct labor Beginning Ending S 13,100 S 9,000 3,500 5,800 $ 30,000 5,200 1,900 114,000 1,700 15,000 1,000 21,000