Work-in-process inventory, Jan. 1, 2017 Direct materials inventory, Dec. 31, 2017 Finished goods inventory, Dec. 31, 2017 Accounts payable, Dec. 31, 2017 Accounts receivable, Jan. 1, 2017 Work-in-process inventory, Dec. 31, 2017 Finished goods inventory, Jan 1, 2017 Accounts receivable, Dec. 31, 2017 Accounts payable, Jan. 1, 2017 $ 18 Plant utilities 10 Indirect manufacturing labor 15 23 Revenues 51 2 42 Depreciation-plant and equipment Miscellaneous manufacturing overhead Marketing, distribution, and customer-service costs Direct materials purchased 35 Direct manufacturing labor 40 Plant supplies used Direct materials inventory, Jan. 1, 2017 32 Property taxes on plant $ 7 4 220 356 17 96 87 39 63