0 Required information The following information applies to the questions displayed below. The following calendar year-end information is taken from the December 31, 2017, adjusted trial balance and other records of Leone Company. Advertising expense Depreciation expense-office equipment Depreciation expense-Selling equipment Depreciation expense-Factory equipment Factory supervision Factory supplies used Factory utilities Inventories 26,400 Direct labor $ 697,500 240,700 59, 800 11,500 60,000 951,000 6, 000 29,600 81,200 38,000 4, 446,600 393,800 10,700 Income taxes expense 10,800 Indirect labor 32,900 Miscellaneous production costs 130,300 Office salaries expense 8,600 Raw naterials purchases 1,000 Rent expense-office space Rent expense-Selling space Raw materials, December 31, 2016 Raw materials, December 31, 2017 Work in process, December 31, 2016 Work in procens, December 31, 2017 Pinished goods, December 31, 2016 Piniahed goode, December 31, 2017 156,900 Rent expense-Factory building 181,000 Maintenance expense-Factory equipment 18,900 Sales 18,900 Sales salaries expense 165,200 140,300