$1$

a$.$ Raw materials purchased on account, $$290,000.$

b$.$ Raw materials used in production $($all direct materials$),$ $$275,000.$

c$.$ Utility bills incurred on account, $$77,000(90\%$ related to factory operations, and the remainder related to selling and administrative activities$).$

d$.$ Accrued salary and wage costs:

Direct labor $(970$ hours$)$

$01$:$28$:$13$

Indirect labor

$$320,000$

$$108,000$

$$200,000$

Selling and administrative salaries

e$.$ Maintenance costs incurred on account in the factory, $$72,000$

f$.$ Advertising costs incurred on account, $$154,000.$

g$.$ Depreciation recorded for the year, $$90,000(75\%$ related to factory equipment, and the remainder related to selling and administrative equipment$).$

h$.$ Rental cost incurred on account, $$115,000(80\%$ related to factory facilities, and the remainder related to selling and administrative facilities$).$

i$.$ Manufacturing overhead cost applied to jobs, $ $q,$

j$.$ Cost of goods manufactured, $$950,000.$

k$.$ Sales for the year $($all on account$)$ totaled $$2,100,000.$ These goods cost $$980,000$ according to their job cost sheets.

The beginning balances in the inventory accounts were:

$\backslash$table$[[$Raw Materials,$$48,000$