DL	50,000		Beginning DM Inventory		27,000
Factory Insurance	6,000		Ending DM Inventory		42,000
Supervision	48,000		DM purchased		29,000
Beginning Finished Goods	58,000		Office Salaries Expense		60,000
Ending Finished Goods	54,000		Sales Salaries Expense		53,000
Income Taxes Expense	24,000		Beginning WIP Inventory		45,000
Sales	269,000		Ending WIP Inventory		48,000
Calculate total manufacturing costs.
Calculate C/G/M.
Calculate C/G/S.
Calculate NI.