Hoth Company is a brand new company that started operations on August 1, 2019. Hoth manufactures cold weather clothing. At the end of August, 2019, the accountant for Hoth compiled the following information. Item Amount Administrative Expense $21,000 Direct Labor $9,000 Ending Finished Goods $12,000 Ending Raw Materials $24,000 Ending Work-in-Process $10,000 Manufacturing Overhead $7,000 Raw Materials Purchases $52,000 Sales Revenue $132,000 Selling Expense $30,000