50.53 Carlton Manufacturing Company provided the following details about operations in February: Purchases of raw materials Maintenance, factory Direct labour Depreciation, factory equipment Indirect materials, factory Selling and administrative salaries Utilities, factory Sales commissions Insurance, factory equipment Depreciation, sales equipment Advertising expenses Rent, factory building. $ 190,000 43,000 36,500 63,000 4,000 48,500 30,000 19,500. 5,000 24,000 117,500 The company also provided details regarding the balances in the inventory accounts at the beginning and end of the month as follows: Raw materials Work in process Beginning of Month $ 45,000 32,000 25,000 End of Month ? Finished goods Raw materials used in production cost $209,000, total overhead costs for the year were $232.400, the goods available for sale totalled $440.000, and the cost of goods sold totalled $377,500,