For Specific Date Direct materials inventory, January $1,2020$ $$16$

Work$-$in$-$process inventory, January $1,2020$ $$10$

Finished goods inventory, January $1,2020$ $$67$

Direct materials inventory, December $31,2020$ $$21$

Work$-$in$-$process inventory, December $31,2020$ $$4$

Finished goods inventory, December $31,2020$ $$55$

For Year $2020$

Purchases of direct materials $$330$

Direct manufacturing labor $$80$

Depreciationplant and equipment $$95$

Plant supervisory salaries $$4$

Miscellaneous plant overhead$30$

Revenues $$925$

Marketing, distribution, and customer$-$service costs $$235$

Plant supplies used $$10$

Plant utilities $$26$

Indirect manufacturing labor $$68$