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 XN 3 MacBook Air 80 4 55 19 F10 $ - % 5 4 6 & 7 8 9 0 * R T Y U 0 eli 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 Factory Equip $ 129,246 Sales $6,420,456 Sales Supervision $ 294,485 Cost of Goods Sold is closest to: MacBook Air F3 000 000 F4 F5 F6 II F7 F8 59 $ % 1 & *