Hello, I was wondering if I could get an answer to this question please.

Flaw materials purchases $ 390 000 Factory electricity 71 000 Indirect labour 90 000 Direct labour 82 750 Depreciation on manufacturing equipment 65 000 Plant rent 56 000 Supplies used in production 23 000 Repairs to manufacturing equipment 26 000 The beginning and ending inventory values were as follows. Beginning inventory Ending inventory Flaw materials $28400 $23 600 Work in process 52 400 62 000 Finished goods 86 500 75 000