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Sleep Tight, inc, manufactures comforters. The estimated inventories on January 1 for finished goods, work in process, and materials were $3},000,$33,000, and $29,000, respectively. The desired inventories on December 31 for finished o0ods, work in process, and materials wore $43,000,$36,000, and $20,000, retpectively. Direct materials purchases were $580,000, direct labor was $234,000 for the year, and factory overhead was $151,000