Data table Balances: Direct Materials Work-in-Process Inventory Finished Goods Inventory Beginning Ending $ 57,000 $ 27,000 108,000 70,000 49,000 51,000 Data table Other information: Depreciation, plant building and equipment Direct materials purchases Insurance on plant Sales salaries Repairs and maintenance-plant Indirect labor Direct labor Administrative expenses $ 12,000 155,000 30,000 42,000 6,000 33,000 128,000 56,000 Direct Materials Used: Direct Materials Used Smith, Corp. Schedule of Cost of Goods Manufactured Year Ended December 31, 2024