14,000                         13,000

Finished goods                         Find unknown             8,000

Sales revenue                                                              105,000

Direct labor                                                                  10,000

Manufacturing overhead                                             12,000

Selling expenses                                                          17,500

Admin. Expenses                                                         20,000

Cost of goods manufactured                                       45,000

Raw materials purchased                                            11,500

Net income                                                                  30,500

A – What is ending raw materials?

B – What is beginning finished goods?