Administrative Expenses $ 686,200 Beginning Finished Goods $ 108,620 $427,150 $ 20,625 $ 202,035 Beginning Raw Materials Beginning WIP Depreciation on Factory Equip Direct Labor Ending Finished Goods Ending Raw Materials Ending WIP Factory Utilities $ 756,908 $ 93,612 $ 501,302 $ 27,941 $312.052 Indirect Materials Used from Raw Materials $ 87,712 $ 210,855 Insurance (70% for factory 30% for admin) Marketing Expenses S 442,807 . MacBook Air go 000 000 F3 F4 55 F6 F7 F8 F9 A # 3 * - $ 4 % 5 1 & 7 6 8 9 Direct Labor > /36,908 Ending Finished Goods $ 93,612 Ending Raw Materials $ 501,302 Ending WIP $ 27,941 Factory Utilities $ 312,052 Indirect Materials Used from Raw Materials $ 87,712 Insurance (70% for factory 30% for admin) $ 210,855 Marketing Expenses $ 442,807 Raw Materials Purchases $ 2,422,920 Repair and Maintenance on Factory Equip $ 129,246 Sales $ 6,420,456 Sales Supervision $ 294 485 Cost of Goods Manufactured is closest to: NE MacBook Air 200 F3 F4 F5 F6 F7 F8 79 A # 3 $ 4 % 5 & 7 6 8