Selected financial information for Shadyside Manufacturing is presented in the following table (000s omitted). Sales revenue $4,400 Purchases of direct materials $470 Direct labor $480 Manufacturing overhead $630 Operating expenses $680 Beginning raw materials inventory $220 Ending raw materials inventory $240 Beginning work in process inventory $350 Ending work in process inventory Beginning finished goods inventory Fndinn finished nonds inventory $440 $340 $300