2. Strange Brew Beverages (SBB) had the following account balances at the end of June:

Account Balance Sales Travel 3,800 Sales Representative Salaries 42,000 Factory Supervisor Salaries 52,000 Direct Labour 204,790 Indirect Labour 8,050 Salaries (Executives) 113,000 Online Advertising 40,000 Indirect Materials 4,000 + Material Purchases 30,800 Production Equipment Depreciation 29,000 Factory Insurance 1,400 Office Supplies (for Headquarters Building) 3,500 Sales Incentives 15,20 0 Sales Revenue 945,045 Headquarters Building Utilities 5,110 + Beginning and ending inventories for the month were as follows: Account Beginning Ending Direct Materials $ 22,720 S 17,775 Works in Process 14,950 16,245 Finished Goods 31,060 24,630