The Following Items for Neptune Company Are Used to Compute

The following items for Neptune Company are used to compute the cost of goods manufactured and the cost of goods sold. Indicate how each item should be used in the calculations by filling in the blanks with "+" if the item is to be added, "-" if the item is to be subtracted, or "0" if the item is not used in the calculation. The first item is completed as an example.
$$\begin{array} { | l | l | l | } \hline & \text { Cost of Goods } & \text { Cost of Goods } \\\hline \text { Beginning finished goods inventory } & \text { Manufactured } & \text { Sold } \\\hline \text { Ending finished goods inventory } & 0 & + \\\hline \text { Direct labor } & & \\\hline \text { Indirect labor } & & \\\hline \text { Beginning work in process inventory } & & \\\hline \text { Ending work in process inventory } & & \\\hline \text { General and administrative expenses } & & \\\hline \text { Indirect materials } & & \\\hline \text { Beginning raw materials inventory } & & \\\hline \text { Ending raw materials inventory } & & \\\hline \text { Raw material purchases } & & \\\hline \text { Depreciation of factory building } & & \\\hline \text { Cost of goods manufactured } & & \\\hline & & \\\hline\end{array}$$