Inventory Accounts for a Manufacturing Company The Fujita Company produces a single product. Costs accumulated at the end of the period are as follows: Raw material purchases $54,000 Production supervisor's salary $20,000 Depreciation on manufacturing equipment 3,000 Shipping costs on units sold 43,500 Sales commissions 20,000 Materials used in production 84,400 Factory labor 36,000 Goods completed 115,000 Property tax on manufacturing equipment 3,500 Cost of units sold 150,000 Assume the beginning raw materials inventory was $64,900, the beginning finished goods inventory was $116,400, and there was no beginning work-in-process inventory. Required: