10 points eBook Print References Costs incurred: Direct labour cost Purchases of raw materials Indirect labour Maintenance, factory equipment Advertising expense Insurance, factory equipment Sales salaries Rent, factory facilities Supplies Depreciation, office equipment Depreciation, factory equipment Inventories: Raw materials work-in-process Finished goods Beginning of the Year $ 8,300 10,600 38,400 End of the Year $16,800 5,450 23,550 $ 73,000 123,000 31,500 6,300 93,000 930 53,000 25,500 4,900 22,500 3,800 paulin

10 points eBook References Costs incurred: Direct labour cost Purchases of raw materials Indirect labour Maintenance, factory equipment Advertising expense Insurance, factory equipment Sales salaries Rent, factory facilities Supplies Depreciation, office equipment Depreciation, factory equipment $7,000 123,000 31,500 6,300 93,000 930 53,900 25,500 4,900 22,500 3,800 Beginning. of the Year the Year Inventories: Raw materials work-in-process Finished goods $8,30010,60038,400$16,8005,45023,550 10 points eBook References Costs incurred: Direct labour cost Purchases of raw materials Indirect labour Maintenance, factory equipment Advertising expense Insurance, factory equipment Sales salaries Rent, factory facilities Supplies Depreciation, office equipment Depreciation, factory equipment $7,000 123,000 31,500 6,300 93,000 930 53,900 25,500 4,900 22,500 3,800 Beginning. of the Year the Year Inventories: Raw materials work-in-process Finished goods $8,30010,60038,400$16,8005,45023,550