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

Workin$-$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$