4 7 8 9 10 11 12 13 2-2A-Schedule of Cost of Goods Manufactured Kelowna Plumbing Supplies shows the following data related to its December 3D 6 year: Raw materials inventory, January 1, 2017 Raw materials inventory, December 31, 2017 Work in process inventory, January 1, 2017 Work in process inventory, December 31, 2017 $5,000 8,000 23,000 21,000 14 Finished goods inventory, January 1, 2017 16,000 15 16 Finished goods inventory, December 31, 2017 10,000 17 Advertising 56,000 18 Factory supervisor's salary 42,000 19 20 Company president's salary 85,000 21 22 23 Property taxes-factory Depreciation factory 25,000 35,000 24 Factory maintenance 7,000 25 Sales commissions 26 32,000 27 Depreciation - office 2,000 28 29 Utilities expense - factory 23,000 30 Utilities expense - office 11000 31 Purchases of raw materials 32 148,000 33 Direct labour 160,000 34 35 36 Required: 37 Ready Sheet1