Data table Classic's manufacturing costing system uses a three-part classification of direct materials, direct manufacturing labor, and manufacturing overhead costs. For Specific Date 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 $ 11 8 labor cos 14 23 55 4 44 31 40 Direct materials inventory, Jan. 1, 2017 33 For Year 2017 Accounts payable, Jan. 1, 2017 Plant utilities Indirect manufacturing labor Depreciation-plant and equipment Revenues Miscellaneous manufacturing overhead Print Done $ 3 327 24 351 18.