Inventories Beginning Ending Raw materials $ 28,000 $ 29,000 Work In process $ 16,000 $ 14,000 Finished goods $ 42,000 $ 54,000 Additional Information
Raw material purchases $ 56,000 Direct labor costs $ 87,000 Manufacturing overhead cost incurred
$ 51,000 Indirect materials included in manufacturing overhead costs incurred
$ 3,000 Manufacturing overhead cost applied to work in process