Income Statement i Data Table Year Ended December 31, 2016 (in millions) Inventories: Beginning Ending Raw Materials 10 $ 11 Work-in-Process 7 21 Finished Goods 13 17 Other information: Sales Revenue S 225 Cost of Goods Sold Selling and Administrative Expenses 83 Gross Profit Direct Labor 62 Manufacturing Overhead; actual and allocated 20 Materials Purchases 45