Please solve this problem:

Exercise 14-14 (Part Level Submission) The following information is available for Aikman Company. January 1, 2017 $21,100 13,600 27,100 2017 December 31, 2017 Raw materials inventory Work in process inventory Finished goods inventory Materials purchased Direct labor Manufacturing overhead Sales revenue $31,000 17,300 21,100 $151,000 221,000 181,000 901,000