Selling expenses B C $860 $1,160 $960 Factory insurance 260 245 140 Ending finished goods inventory Non-factory administrative 810 750 515 expenses 250 450 350 Direct labor 2,920 3,120 2,480 Beginning materials inventory 880 1,030 710 Beginning work in process inventory 1,120 840 1,070 Indirect materials used 390 420 230 Factory utilities 600 635 510 Factory depreciation Ending work in process inventory Ending materials inventory 730 760 380 1,360 790 950 440 710 410 Indirect labor 425 280 160 Beginning finished goods inventory 850 725 480 Factory repairs and maintenance 215 230 175 Net delivered cost of materials purchased 3,140 4,410 2,870 Factory supplies used 330 310 210 A B C Direct materials used $ 0 $ 0 $ 0 Direct labor 0 0 0 Total manufacturing overhead 0 0 0 Total manufacturing costs $ 0 S 0 $ 0 Cost of goods manufactured $ 0 $ 0 S 0 Cost of goods sold $ 0 S 0 $ 0