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 Supplies, factory $ 31,000 62,000 25,000 109,000 13,000 73,000 13,000 Insurance, factory 4,800 Purchases of raw materials Raw materials inventory, beginning 136,000 10,000 Raw materials inventory, ending 8,000 Direct labour 81,000 Indirect labour 13,000 Work-in-process inventory, beginning 18,000 Work-in-process inventory, ending 30,000 Sales 555,000 Selling expenses 80,000