a. Raw materials were purchased on account, $ 410,000 b. Raw materials were requisitioned for use in production, $ 380,000 ($360,000 direct materials and $20,000 indirect materials). c. The following costs were incurred for employees services: direct labor, $ 75,000; indirect labor, $110,000; sales commissions, $90,000; and administrative salaries, $200,000 d. Sales travel costs were $ 17,000 e. Utility costs in the factory were $ 43,000 f. Advertising costs were $ 180,000 g. Depreciation was recorded for the year, $ 350,000 (80% relates to factory operations, and 20% relates to selling and administrative activities) Insurance expired during the year, $ 10,000(70% relates to factory operations, and the remaining 30% relates to selling and administrative activities). Manufacturing overhead was applied to production. Due to greater than expected demand for its products, the company worked 80,000 machine-hours during the year. j. Good costing $900,000 to manufacture according to their job cost sheets were completed during the year. k. Goods were sold on account to customers during the year for a total of $ 1,500,000. The goods cost $ 870,000 to manufacture according to their job cost sheets