Part Two: Patsy's Posies was so successful that Patsy decided to manufacture her own brand of floral supplies: Floral City Manufacturing. At the end of December 2017, her accounting records show the following: Utilities for plant Delivery expense Sales salaries expense Plant janitorial services $4,900 $1,500 $4,300 $1,350 Work in process inventory, December 31, 2017 $5,000 Finished goods inventory, December 31, 2016 Finished goods inventory, December 31, 2017 $2,500 Sales revenue Customer service hotline expense Direct labor Direct material purchases Rent on manufacturing plant $104,000 $1,400 $23,000 $ 30,000 $9,600