Finished good inventory dec31-42,000
Factory supervisory salaries-12,000
Income tax expense-18,000
Raw materials invetory dec 1-12,000
Work in progress inventory dec 31-25,000
Sales salries expense-14,000
Factory depreciation expenses-8,000
Finished goods inventory dec 1-35,000
Raw materials purchased-85,000
Work in progress inventory dec 1-20,000
Factory utilies exp-6,000
Direct labor-70,000
Raw materials invetory dec 31-19,000
Sales returns and allowances-5,000
Indirect labor-21,00