... interrelated. 1. Manufacturing costs ‑ Items 1, 2, 3 ,4 2. Non manufacturing costs ‑ Items 6, 7, 8, 9, 10 3. Expired costs ‑ Items 5, 6, 7, 8, 9, 10 4. Unexpired costs ‑ Items 11 , 12 , 13 , 14 ... Salaries (9) 1, 500 Supplies (10 ) 500 2,000 Total expenses 5,000 Net income $ 3,000 Assets Cash $ 1, 500 Materials (11 ) 500 Work in process (12 ) 1, 000 Finished goods (13 ) 3,000 ... equipment (14 ) 10 ,000 Total assets $16 ,000 Liabilities Accounts payable 2,000 Bonds payable 5,000 $ 7,000 Stockholders’ equity Common stock $ 8,000 Retained earnings 1, 000 9,000...