accounting question

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answer for exercise pr 23-2b. the picture of the exercise it is in the link below :

http://books.google.com/books?id=jeqmpfne4bmc&pg=pa1094&lpg=pa1094&dq=yukon+coat+does+not+expect+there+to+be+any+beginning+or+ending+inventories+of+filler+and+lining+material.&source=bl&ots=buyklfchps&sig=h5nl0xsivgsgrykpn67twm1tdcw&hl=en&sa=x&ei=2fvut53_f-on0ags2b3ubg&ved=0ccmq6aewaq#v=onepage&q=yukon%20coat%20does%20not%20expect%20there%20to%20be%20any%20beginning%20or%20ending%20inventories%20of%20filler%20and%20lining%20material.&f=false
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