Direct Materials Used: Direct Materials Used Manufacturing Overhead Other information: Direct materials purchases $ 39,000 Year Ended December 31, 2024 Plant janitorial services. 900 Sales salaries Delivery costs 5,100 1,700 Net sales revenue 115,000 Utilities for plant 1.200 Rent on plant 9,000 Customer service hotline costs 1,600 Direct labor 16,000 Print Done Total Manufacturing Overhead Total Manufacturing Costs Incurred during the Year Total Manufacturing Costs to Account For Cost of Goods Manufactured Balances Direct Materials Beginning Ending $ 13,400 $ 10,500 Work-in-Process Inventory 0 1,500 Finished Goods Inventory 0 5,400