1 Paid 3100 cash to purchase materials that were used to make products during the year 2 Paid 2480 cash for wages of factory workers who made products during the year 3 Paid 29120 cash for salaries of sales and administrative employees 4 Paid 15700 cash to purchase manufacturing equipment The equipment was used solely to make products It had a threeyear life and a 2200 salvage value The company uses straightline depreciation 5 During 2014 Lang started and completed 2400 units of product