UTION 1 Selected data from Design Corporation for 2016 is as follows: Inventones ot yet answered aiked out of 2.0 Flag Gestion Ending 500.000 150.000 102.000 Beginning Raw Materials $34,000 Work in process 135,000 Finished goods 110.000 Other information Plant janitorial services Administrative expenses Raw materials purchased Depreciation - Plant Building & Equipment Insurance on plant Depreciation expense onde very truck Direct manufacturing wages Sales revenue Plant Utilities $8.000 $121230 $41.000 332 500 $11,500 518.250 5144,000 $575.000 $28.000 $23.700 Sales commissions Conversion COSTS $32,500 Depreciation Plant Building & Equipment Insurance on plant Depreciation expense on delivery truck Drect manufacturing wages $11,500 $18,250 $144.000 Sales revenue Plant Utilities 5575.000 $28.000 $23.700 Sales commissions Conversion Cost is Select one a $354,000 Ob $179,000 c$259,000 d $224 000 3:25 PM 26"CADING o g MO