A partial list of account balances for the Rizwan Corporation follows: Revenues and expenses: Purchase of raw materials Direct labor Indirect labor Rent-factory Depreciation-machinery Insurance-factory Salespersons' salaries Maintenance-machinery Administrative salaries Miscellaneous-factory Miscellaneous-office Sales Based from the data, compute the following: Raw materials used Manufacturing overhead Raw materials available for use Operating expenses Manufacturing costs Cost of goods manufactured Cost of goods sold Gross profit Selling expenses General and administrative expenses Prime costs $140,000 225,000 40,000 84,000 35,000 18,000 72.000 12,000 50,000 26,000 40,000 850,000 Conversion costs January 1 inventories: Raw materials Work-in process Finished goods December 31 inventories: Raw materials Work-in process Finished goods $45,000 30,000 105,000 40.000 35,000 110,000