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EXHIBIT 3-B: Production and Inventory Detail for 20XX T. O.T.E.S. Detail of Inventory Transactions and Production Data for 20XX Actual Totes Produced During the Year:

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EXHIBIT 3-B: Production and Inventory Detail for 20XX T. O.T.E.S. Detail of Inventory Transactions and Production Data for 20XX Actual Totes Produced During the Year: 615,000 totes Direct Materials - Fabric: Yards of Actual Cost Fabric per Yard Beginning Balance 1,000 5.15 Purchases 165,000 Available 166,000 Ending Balance 1,200 Used 164,800 Number of Actual Cost Direct Materials - Webbing: Yards per Yard Beginning Balance 10,000 $ 0.85 Purchases 920,000 Available 930,000 Ending Balance 9,000 Used 921,000 Finished Goods Inventory: Totes Beginning Balance 6,000 Totes completed 615,000 Available 621,000 Sold 610,000 Ending Balance 11,000 Direct Labor: Actual Hours Actual Rate Cutting 3,800 17.00 per hour Sewing 10,100 21.00 per hour Printing 1,100 14.00 per hour Actual Total DLH Manufacturing Overhead

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