FAt the end of December 2020, her accounting records show the following:
Utilities for plant. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$4,300
Delivery expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$3,800
Sales salaries expense. . . . . . . . . . . . . . . . . . . . . . . . . .
$4,800
Plant janitorial services. . . . . . . . . . . . . . . . . . . . . . . . . .
$1,250
Work in process inventory, December 31, 2020. . . . . .
$4,000
Finished goods inventory, December 31, 2019. . . . . .
$0
Finished goods inventory, December 31, 2020. . . . . .
$4,500
Sales revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$109,000
Customer service hotline expense. . . . . . . . . . . . . . . .
$1,700
Direct labor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$22,000
Direct material purchases. . . . . . . . . . . . . . . . . . . . . . . .
$31,000
Rent on manufacturing plant. . . . . . . . . . . . . . . . . . . . .
$9,400
Raw materials inventory, December 31, 2019. . . . . . . .
$18,000
Raw materials inventory, December 31, 2020. . . . . . . .
$7,500
Work in process inventory, December 31, 2019. . . . . .
$0
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