¹ Indirect Materials Costs:

² Indirect Labor Costs:

³ Other Indirect Costs:

⁴ Selling Expenses:

⁵ Administrative Expenses:

Assembly-Line Labor Costs	$ 318,634
Beginning Direct Materials Inventory	$ 7,371
Beginning Finished Goods Inventory	$ 52,459
Beginning Work-In-Process Inventory	$ 39,825
Depreciation On Administrative Office	$ 26,798
Depreciation On Factory	$ 32,397
Depreciation On Production Equipment	$ 15,905
Depreciation On Sales Office	$ 12,552
Direct Materials Purchases	$ 93,750
Ending Direct Materials Inventory	$ 5,631
Ending Finished Goods Inventory	$ 70,263
Ending Work-In-Process Inventory	$ 48,720
Factory Supervision Costs	$ 84,688
Indirect Materials Used In Production	$ 6,097
Miscellaneous Factory Expenses	$ 2,510
Miscellaneous Administrative Office Expenses	$ 3,356
Miscellaneous Sales Office Expenses	$ 6,158
Other Operating Expenses	$ 70,284
Revenue	$ 1,657,300
Salaries For Administrative Office Staff	$ 139,096
Salaries For Factory Staff	$ 150,352
Salaries For Sales Office Staff	$ 326,843
Supplies Used In Administrative Office	$ 5,417
Supplies Used In Factory	$ 4,786
Supplies Used In Sales Office	$ 3,682