Administrative Expenses $ 686,200 Beginning Finished Goods $ 108,620 Beginning Raw Materials $427,150 Beginning WIP $ 20,625 Depreciation on Factory Equip $ 202,035 Direct Labor $ 756,908 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 Factor $ 129,246 Sales $ 6.420,456 Sales Supervision $ 294,485 Direct Materials Used is