Various cost and sales data for Meriwell Company for the just completed year appear in the worksheet below Finished goods inventory, beginning Finished goods inventory, ending Administrative expenses Manufacturing overhead Purchases of raw materials Raw materials inventory, beginning Raw materials inventory. ending Direct labor Work in process inventory, beginning Work in process inventory. ending Sales Selling expenses $21,900 $41,100 $108,500 $104.400 $126.400 $9,020 $5.830 $71,000 $16,500 $31,500 $516,000 $79,100 of the $104,400 of manufacturing overhead $13,900 Is varlable and $90,500 is fixed