Data table For Specific Date Direct materials inventory, January 1, 2020 Work-in-process inventory, January 1, 2020 Finished goods inventory, January 1, 2020 Direct materials inventory, December 31, 2020 Work-in-process inventory, December 31, 2020 Finished goods inventory, December 31, 2020 For Year 2020 Purchases of direct materials Direct manufacturing labor Depreciation-plant and equipment $ 18 7 70 21 5 56 $ 345 885 95 Plant supervisory salaries 5. Miscellaneous plant overhead 32 Revenues 920 Marketing, distribution, and customer-service costs 260 Plant supplies used 7 Plant utilities 30 30