Sales	$39,000
Cost of Goods Sold	?
Cost of Goods Manufactured	?
Purchase of Direct Materials	$11,000
Direct Labour	$5,000
Finished Goods Inventory (Beg.)	$5,000
Work In Process (Beg.)	$800
Work In Process (End.)	$3,000
Gross Margin	$11,700
Finished Goods Inventory (End.)	?
Accounts Payable (Beg.)	$4,000
Accounts Payable (End.)	$2,800
Direct Materials Inventory (Beg.)	$1,000
Direct Materials Inventory (End.)	$3,000
Direct Materials (Used)	?
Indirect Labour	$2,000
Indirect Materials (Used)	$4,000
Utilities Expense (Factory)	$3,000
Depreciation on Factory Equipment	$7,000