Various cost and sales data for Meriwell Company for the just-completed year, during which it produced 10,000 units, follow Finished goods inventory, beginning Finished goods inventory, ending Depreciation, factory Administrative expenses Utilities, factory Maintenance, factory $ 30,000 60,000 24,000 100,000 12,000 70,000 Supplies, factory 13,000 Insurance, factory 4,600 Purchases of raw materials 135,000 Raw materials inventory, beginning 16,000 Raw materials inventory, ending 7,000 Direct labour 80,000 Indirect labour 13,500 Work-in-process inventory, beginning 17,000 Work-in-process inventory, ending 29,000 Sales 550,000 Selling expenses 79,000