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The Following Information Relates to the Manufacturing Operations of the JNR

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The following information relates to the manufacturing operations of the JNR Printing Company for the year: 11edcbcd
 Beginning  Ending  Raw materials inventory $57,000$60,000 Finished goods 68,00060,000\begin{array}{lrr} & \text { Beginning } & \text { Ending } \\\text { Raw materials inventory } & \$ 57,000 & \$ 60,000 \\\text { Finished goods } & 68,000 & 60,000\end{array}

The raw materials used in manufacturing during the year totaled $118,000. Raw materials purchased during the year amount to:


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