Data table McKnight Company Direct materials inventory Work-in-process inventory Finished-goods inventory Purchases of direct materials Beginning of 2017 End of 2017 27,000 28,000 22,000 20,000 18,000 25,000 79,000 Direct manufacturing labor Indirect manufacturing labor Plant insurance 24,000 12,000 8,000 Depreciation-plant, building, and equipment Repairs and maintenance-plant 11,000 2,000 Marketing, distribution, and customer-service costs 97,000 General and administrative costs 26,000 Print Done - - X