Inventory finished goods materials work in process materials pruchased sales $ 41 Begin 9 8 6 $ 14 End 7 5 2 insurance on factory $ 3 utilities on factory $ 4 Inventory finished goods materials work in process materials pruchased sales $ 41 Begin 9 8 6 $ 14 End 7 5 2 insurance on factory $ 3 utilities on factory $ 4