=+Heat, light, and power—factory 14,400 Indirect labor 50,400 Materials purchased 423,000 Office salaries expense 147,500 Property taxes—factory 11,700 Property taxes—office building 24,300 Rent expense—factory 19,800 Sales 1,980,000 Sales salaries expense 243,000 Supplies—factory 9,900 Miscellaneous cost—factory 6,120