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Beginning raw materials inventory Ending raw materials inventory Direct labor Import duties General and administrative expense Purchases of direct materials Beginning work in process inventory Ending work in process inventory Sales revenue Depreciation on plant Beginning finished goods inventory Ending finished goods inventory Marketing expenses Freight-in Indirect labor $180 $250 $20 $350 $300 $320 $600 $4,500 $500 $250 $250 $300 $30 $220