LastingTreats manufactures its own brand of pet chew bones. At the end of December 2018, the accounting records showed thefollowing

Balances:

Beginning

Ending

Direct Materials

$

13,600

$

9,000

Work-in-Process Inventory

0

3,000

Finished Goods Inventory

0

5,800

Other information:

Direct materials purchases

$

30,000

Plant janitorial services

1,000

Sales salaries

5,100

Delivery costs

1,400

Net sales revenue

115,000

Utilities for plant

1,700

Rent on plant

12,000

Customer service hotline costs

1,000

Direct labor

20,000