Data table For Specific Date Work-in-process inventory, January 1, 2020 Direct materials inventory, December 31, 2020 Finished-goods inventory, December 31, 2020 Accounts payable, December 31, 2020 Accounts receivable, January 1, 2020 Work-in-process inventory, December 31, 2020 $ 11 3 10 27 59 7 50 32 45 Direct materials inventory, January 1, 2020 38 For Year 2020 Finished-goods inventory, January 1, 2020 Accounts receivable, December 31, 2020 Accounts payable, January 1, 2020 Plant utilities $ 2 Indirect manufacturing labor 222 22 Depreciation-plant and equipment 6 Revenues 353 Miscellaneous manufacturing overhead 14 Marketing, distribution, and customer-service costs 95 Direct materials purchased 82 Direct manufacturing labor 42 Plant supplies used 5 Property taxes on plant 1 Print Done -