15 16 17 Total factory overhead 18 19 Total manufacturing costs 20 21 For the Year Ended December 31, 20 Y8 Points: 0/30 Office salaries expense Property taxes-factory Property taxes-office building Purchases Rent expense-factory Sales Sales salaries expense Supplies-factory Total manufacturing costs incurred in 20Y8 Total operating expenses Work in process inventory, December 31, 20Y8 Work in process inventory, January 1, 20Y8 \begin{tabular}{lcc} Inventories & January 1 & December 31 \\ \hline Materials & $77,600 & $93,600 \\ Work in process & 109,000 & 96,700 \\ Finished goods & 112,000 & 109,900 \end{tabular} \begin{tabular}{lr} & December 31 \\ \hline Advertising expense & $69,000 \\ Depreciation expense-office equipment & 23,000 \\ Depreciation expense-factory equipment & 14,000 \\ Direct labor & 186,700 \\ Heat, light, and power-factory & 5,900 \\ Indirect labor & 24,860 \\ Materials purchased & 123,200 \\ Office salaries expense & 75,800 \\ Property taxes-factory & 4,005 \\ Property taxes-office building & 12,600 \\ Rent expense-factory & 6,375 \\ Sales & 862,000 \\ Sales salaries expense & 135,000 \\ Supplies-factory & 3,500 \\ Miscellaneous costs-factory & 4,620 \end{tabular} 1 2 Direct materials: 3 4 5 6 106,200.00 7 8 9 Factory overhead: 12 13 14 15 16 15 16 17 Total factory overhead 18 19 Total manufacturing costs 20 21 For the Year Ended December 31, 20 Y8 Points: 0/30 Office salaries expense Property taxes-factory Property taxes-office building Purchases Rent expense-factory Sales Sales salaries expense Supplies-factory Total manufacturing costs incurred in 20Y8 Total operating expenses Work in process inventory, December 31, 20Y8 Work in process inventory, January 1, 20Y8 \begin{tabular}{lcc} Inventories & January 1 & December 31 \\ \hline Materials & $77,600 & $93,600 \\ Work in process & 109,000 & 96,700 \\ Finished goods & 112,000 & 109,900 \end{tabular} \begin{tabular}{lr} & December 31 \\ \hline Advertising expense & $69,000 \\ Depreciation expense-office equipment & 23,000 \\ Depreciation expense-factory equipment & 14,000 \\ Direct labor & 186,700 \\ Heat, light, and power-factory & 5,900 \\ Indirect labor & 24,860 \\ Materials purchased & 123,200 \\ Office salaries expense & 75,800 \\ Property taxes-factory & 4,005 \\ Property taxes-office building & 12,600 \\ Rent expense-factory & 6,375 \\ Sales & 862,000 \\ Sales salaries expense & 135,000 \\ Supplies-factory & 3,500 \\ Miscellaneous costs-factory & 4,620 \end{tabular} 1 2 Direct materials: 3 4 5 6 106,200.00 7 8 9 Factory overhead: 12 13 14 15 16