ncome statem Beginning of 2017 End of 2017 Cole Company Direct materials inventory Work-in-process inventory Finished-goods inventory Purchases of direct materials Direct manufacturing labor Indirect manufacturing labor Plant insurance Depreciation-plant, building, and equipment Repairs and maintenance-plant Marketing, distribution, and customer-service costs General and administrative costs plete the sched 27,000 29,000 22,000 20,000 14,000 24,000 73,000 26,000 15,000 9.000 17,000 3,000 93.000 34,000 ac