The Howell corporation has the following account balances (in millions): lab or Direct materials, $15 Depreciation plant building $80 Jan. 1,2020 and equipment Work in process, J an. 1 $10 Plant supervisory salaries $5 2020 Finished goods, Jan. 1 $70 Miscellaneous plant overhead $35 2020 Direct materials, Dec. $20 Revenues (sales) $950 31, 2020 Work in process, Dec. $5 Marketing, distribution, and $240 31, 2020 customer-service costs Finished goods, Dec. $55 Plant supplies used $10 31, 2020 Purchase of direct $325 Plant utilities $30 materials Direct manufacturing $100 Indirect manufacturing labor $60