1. The following information applies to the General Lawnmower Company for the year ended December 31, 2019.

Factory Rent S 80.000 Direct Materials Inventory. Beginning 50.000 Direct Materials Inventory, Ending 45.000 Direct Materials Purchases 325.000 Direct Labor--Wages 550.000 Indirect Labor-Wages 25.000 Finished Goods Inventory, Beginning 50.000 Finished Goods Inventory, Ending 75.000 Indirect Materials 50.000 Plant Utilities 25.000 General and Administrative 130.000 Work-in-Process Inventory, Beginning 50.000 Work-in-Process Inventory, Ending 55.000 Marketing Expenses 180.000 Sales Revenue 1.825.000