A B 1 2 Direct Labor 17,000 3 Indirect Labor 6,500 4 Direct Materials 52,100 5 Indirect Materials 6,480 6 Mfg. Inventory beginning 1,250 7 Mfg. Inventory end 5,632 8 Revenue 150,000 9 Product Advertising expense 15,000 10 Admin Office rent 3,500 11 Warehouse expenses 3,000 12 Finished Goods Insurance 800 13 Factory Machines Depreciation 5,000 14 Value added output tax 18,000 15 Value added input tax 12,000 16 Factory Utilities 23,000 17 ,_. DO