Raw Materials Inventories Raw materials used Raw materials, ending $25,000 $50,000 $75,000 $100,000 $125,000 $150,000 $175,000 $200,000 Work in Process & Finished Goods Inventories Work in Process Finished Goods $50,000 54,000 50,000 $40,000 43,000 Repairs expense Factory $30,000 33,000 Factory supplies Factory utilities $20,000 $10,000